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目前,在有些企业中,在不同程度上,厂长与会计间在工作上存在着不融洽、不协调的现象,主要表现为: 有的厂长不重视会计工作,会计的正确见解得不到采纳,影响了会计人员的积极性;由于会计自身的水平有限,不能利用会计资料进行分析和总结,不能为企业的管理提供决策信息和改进意见,起不到自身应有的作用,从而得不到厂长的重视;会计人员对违反财经纪律的行为,坚持原则,有时涉及到了厂长自身的利益,从而厂长对会计进行刁难,甚至打击报复;由于会计人员滥用职权,玩忽职守使工作遭到损失。
At present, in some enterprises, to some extent, there is an uncoordinated and uncoordinated relationship between the director and the accountant. The main manifestations are as follows: Some directors neglect the accounting work, and the accounting’s correct opinion can not be obtained Adoption, affecting the enthusiasm of accountants; accounting for their own limited level, can not use accounting data analysis and summary, can not provide decision-making information for business management and improve their opinions, can not play its due role, and thus can not get Factory manager’s attention; accountants on behavior violations of financial discipline, adhere to the principle, sometimes involving the director’s own interests, so factory director of accounting difficulties, or even retaliation; accounting personnel abuse of power, neglect of duty so that the work was loss.