财政部印发的《会计工作达标考核标准(试行)》和广西壮族自治区财政厅制定的具体考核办法,都要求建立会计人员岗位责任制。岗位责任制是企业的基本管理制度之一。它是明确规定每一生产(工作)岗位的职责范围的制度。实行岗位责任制,就是要明确每个人所应担负的责任,做到人人有专责,事事有人管,办事有标准,考核有依 The “Assessment Standards for Accounting Standards (Trial)” promulgated by the Ministry of Finance and the specific assessment methods formulated by the Department of Finance of Guangxi Zhuang Autonomous Region all require the establishment of accountant job responsibility system. Job responsibility system is one of the basic management system. It is a system that clearly defines the terms of reference for each production (job) position. The implementation of the post responsibility system means that every individual should have a clear responsibility, so that everyone has a special responsibility for everything.