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最近在农村调查中发现,十八年的经济改革确给农村带来了生机和活力。但也发现农村财务管理仍十分混乱。主要表现可概括为“五不”;一是财会帐簿不健全;二是对经济业务核算不准确;三是财务制度执行不认真;四是债权债务不清理;五是招待费开支不限制。 要想扭转农村财务这种混乱局面,必须提高农村财会人员的素质。 一、财会人员内在的求学欲望是提高业务素质的关键。在农村一方面广泛宣传财会工作的重要性,让财会人员产生身担要职的自豪感,并在此基础上建立起做一个合格的、高水平的财务工作者的信念和奋斗目标;另一方面要大力宣传随着农村经济的发展,经济业务的扩大复杂和现代核算工具的运用,没有一定的文化和专业知识就难以胜任财会工作的客观现实,让广大财会人员产生一种不努力学习就会被淘汰的紧迫感。
In the recent rural survey, it was found that eighteen years of economic reform did bring vigor and vitality to rural areas. But also found that rural financial management is still very chaotic. The main performance can be summarized as “five noes”; first, the financial accounting book is not perfect; second, the accounting of the economic business is not accurate; third, the financial system is not implemented seriously; fourthly, the credit and debt are not cleaned up; In order to reverse the turmoil in rural finance, we must improve the quality of rural financial accountants. First, the inner desire of financial accountants to study is the key to improving business quality. On the one hand, the importance of the work of accounting in the rural areas is widely publicized, the pride of being accountable to employers and financial professionals is generated, and on this basis, the faith and the goal of being a qualified and highly qualified financial worker are established. On the other hand, To vigorously promote With the development of rural economy, the expansion of complex economic business and the use of modern accounting tools, without a certain amount of cultural and professional knowledge is difficult to perform the objective reality of the accounting work, so that the majority of accounting personnel to produce a do not study hard will The urgency to be eliminated