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根据财政部《会计工作达标升级试行办法》(以下简称《试行办法》)及我区财政厅《贯彻<会计工作达标升级试行办法>实施意见(试行)》(以下简称《实施意见》),百色地区财政局会同地区工业局,以大华化工厂、建华机械厂等3户企业为试点单位,开展达标活动,到1990年底,共考核验收了地直7个工业企业。笔者参与了考核验收工作,对会计工作达标问题,既有体会,又有思考,并由此而产生了对策。现略陈于后,以作引玉之砖。一、财政部部署开展会计工作达标升级活动是正确的、及时的财政部在《试行办法》的说明中指出,会计工作近几年来暴露出一些亟待解决的严重问题:一是会计和与会计核算有关的基础工作十分薄弱;二是财经纪律松驰,违法违纪现象普遍而突出,有的甚至造假帐、编假决算;三是会计人员素质偏低,不能适应工作需要。笔者在实际工作中看到的情况也确实如此。主要表现在:
Pursuant to the Measures for the Trial Implementation of Accounting Standards Upgraded by the Ministry of Finance (hereinafter referred to as the Trial Measures) and the Opinion on Implementation of the Trial Measures for Upgrading Accounting Standards (Trial Implementation) promulgated by the Ministry of Finance of our province (hereinafter referred to as the Implementation Opinions) The Regional Finance Bureau, together with the regional industrial bureaus, started the standard-compliance activities with three enterprises, namely Dahua Chemical Plant and Jianhua Machinery Factory. By the end of 1990, a total of seven industrial enterprises had been inspected and accepted. The author participated in the examination and acceptance work, accounting standards of work, both experience, but also thinking, and the resulting countermeasures. Now slightly behind in order to lead the brick. First, the deployment of Ministry of Finance to carry out accounting work to upgrade the standard is correct, timely Ministry of Finance in the “pilot approach” that the accounting work in recent years exposed some serious problems to be solved: First, accounting and accounting The relevant basic work is very weak. Second, financial and economic discipline is loose. Laws and discipline are widespread and prominent. Some even make fake accounts and make falsified accounts. Third, the quality of accountants is too low to meet the needs of work. I see the actual work of the situation is also true. Mainly in: