为了提高会计人员的素质和政策水平,我们采取了对会计人员进行定期考试等办法,取得了较好的效果。由于国家税收、财务、物价大检查和国家审计署等国家经济管理部门多次对辽化的检查,使我们深深地感受到财务人员的政策水平和业务能力对于企业的经济发展至关重要。实事求是地说,企业违反财经纪律并不都是故意的,大都是由于会计人员对国家文件和政策学习不够,认识不清而造成的。根据这些情况,我们组织会计人员系统学习《中国石油化工总公司成本管理与核算办法》、《国营工业企业会计制度》等,对于其中的重要文件指定人员给予分析和讲解,对文件中规定的范围、执行时间、主要内容、费用开支标准都根据自己的实际情况作了详细的说明。如学习了《关于下达实行加速折旧的部分大中型骨干企业名单的通知》,我们 In order to improve the quality of accounting personnel and policy level, we have taken regular examination of accountants and other measures, and achieved good results. Due to the many inspections conducted by the state economic administrations such as the State Administration of Taxation, Finance, Prices and the National Audit Office, we deeply feel that the financial staff’s policy level and operational capability are crucial to the economic development of enterprises. To be realistic and truthful, not all enterprises violate the financial and economic discipline are not intentional. Mostly, they are caused by the lack of understanding and understanding of accounting documents and policies. According to these circumstances, we organized accounting personnel to systematically study the “Measures for Cost Management and Accounting of China Petrochemical Corporation” and “Accounting System for State-owned Industrial Enterprises”, giving analysis and explanations on the designated personnel of important documents therein. The scope of the documents , The execution time, the main content, the expense expense standard all made the detailed explanation according to own actual situation. For example, after learning the Notice on Issuing the List of Certain Large and Medium-sized Backbone Enterprises Accelerating Depreciation, we