当前,有不少的财会主管部门处于无权地位,发现基层企业财会机构不健全、人员青黄不接、帐务管理混乱等问题而束手无策.其原因:一是没有调人权,明知道机构不健全、人员不相适应,但无权调配.一些企业被强行塞进财务部门的干部子女,即使帐目一塌糊涂,也无权更换,提建议,只能成为“耳旁风”.而对于业务技术娴熟、与领导不和的会计,眼看着调出、改行,也毫无办法.有这样一个例子,一个基层企业单位的主管会计,由于坚持制度得罪了领导,被强迫调出.尽管主管部门的财务负责人一再反映这位会计同志已经干了三十年工业会计,不宜改行,仍然无济于事.二是无权处理问题.一些基层企业财会人员反映企业违犯财经纪律, At present, there are quite a few accounting departments in powerless status, finding that the grass-roots enterprises’ financial institutions are not perfect, the personnel are indifferent, and the accounting management is in chaos, etc. The reasons are as follows: First, without adjusting human rights, knowing that the institutions are not perfect, Not suitable, but not entitled to deployment.Many enterprises are forced into the financial sector cadres and children, even if the account a mess, also have no right to change, make suggestions, can only become the “ear off the wind.” And for business skills, and With such an example, the chief accountant of a grassroots-level enterprise unit is forcibly transferred out of office because of its guilty conscience of the system, and despite the fact that the head of the financial department of the competent department Repeatedly reflect the accounting gurus have done thirty years of industrial accounting, not diverted, still useless .Second, no right to deal with the problem.A number of grassroots business accounting personnel reflect the violation of financial discipline,