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1.“办经济离不开会计,经济越发展,会计越重要”,这个著各论断最早出现在:①马克思的《资本论》;②1962年5月李先念同志在全国会计工作会议上的讲话;③1962年6月中共中央对全国会计工作会议情况报告的批示;④1980年全国会计工作会议。 2.全民所有制单位在实行会计监督过程中,会计人员认为是违反国家统一的财政制度和财务制度规定的收支,单位行政领导人坚持办理的,会计人员应当:①拒绝办理;②可以执行,同时向上级主管单位行政领号人提出书面报告;③应该执行,其后果由行政领导人负责;④暂缓办理,同时请示上级主管单位。
1. “Operating the economy is inseparable from accounting, and the more economically the economy develops, the more important the accounting is,” and each of these assertions first appeared in: 1 Marx’s “Capital”; in May 21962, Comrade Li Xiannian spoke at the national accounting conference; In June 31962, the CPC Central Committee approved the report on the national accounting work conference; 2. In the course of implementing accounting oversight by all-people-owned entities, accountants believe that they are in violation of the state’s unified financial and financial system. The unit’s administrative leaders insist that the accounting personnel should: 1) refuse to handle; 2) be enforceable; At the same time, a written report was submitted by the administrative leader of the superior authority; 3 it should be implemented, and the consequences should be borne by the administrative leader; 4 The application should be postponed and the superior supervisor should be asked.