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人非圣贤,孰能无过,会计人也难免犯错。从事会计工作,如果发生非主观故意的错误,比如,因工作失误工作疏忽、习惯性错误、经验不足,或因对准则理解差异等,发生错误应当如何对待呢?笔者对错误纠正的评价标准是:知道错了,加59分;主动承认错误,再加40分;改正错误,再加1分因工作疏忽造成无法挽回的损失,如果能够找到问题的原因,今后不被同一块石头绊倒,同样可以加1分。这是对待问题和错误的“99度效应”。这一分很重要,就像会计人常用的算盘,99归1可进位。但这一分又很难,如同给笔记本电脑充电,很容易达到电量的99%,但从99%到100%,往往需要更长的时间。所以说,做正确的事和正确地做事,本不容易,而做错事后,能够改正并保持下去,的确需要些坚持。
People are not saints, nothing can be done, accounting people will inevitably make mistakes. Engage in accounting work, if the occurrence of non-subjective intentional errors, for example, due to errors in work due to negligence, habitual errors, lack of experience, or understanding of the differences due to the differences, etc., what should happen to an error? The author of the error correction evaluation criteria : Know the wrong, add 59 points; take the initiative to admit mistakes, plus 40 points; correct mistakes, plus 1 point due to negligence caused irreparable damage, if you can find the cause of the problem, not to be the same trip in the future tripping, The same can add 1 point. This is the treatment of the problem and the wrong “99 degree effect”. This is a very important point, just like the accountants commonly used abacus, 99 to 1 can carry. But it’s hard to do that, as charging a laptop makes it easy to reach 99% of the charge, but from 99% to 100% it often takes longer. Therefore, it is not easy for us to do the right thing and to do the right things. After we have done something wrong, we can correct and keep it. We really need some insistence.