据调查,一些单位尤其是行政事业单位,经常更换会计人员,动辄以工作需要为借口,随便撤换会计人员。有些会计人员刚上任几个月,情况还不太熟悉,就改任其他工作了。更有甚者,个别单位会计人员被免职后,又不及时委派新的会计人员顶替,而是由出纳员兼做会计工作。上述这些情况,造成了单位会计核算混乱,使经营活动及其成果难以正确反映,影响了领导者 According to the survey, some units, especially the administrative units, frequently change accountants and frequently change their accountants excuse for their work needs. Some accountants just took office a few months, the situation is not yet familiar with, it changed to other work. What is even worse is that individual accountants are dismissed from office after they are not appointed in time to replace the new accounting staff. Instead, the cashier concurrently serves as an accountant. These circumstances have caused the unit accounting chaos, making it difficult to correctly reflect the business activities and their achievements, affecting the leaders