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河南省淮阳县在第一期承包结束,第二期承包开始,部分企业领导班子调整时,曾一度出现了不经上级主管部门和财政部门同意,又没有办理交接手续,企业自行更换财会机构负责人及会计主管人员的现象,使一部分会计人员思想情绪严重不安,影响了正常的会计工作秩序。该县财政局、经济委员会察觉后,根据《中华人民共和国会计法》的规定精神,联合发出了《关于认真贯彻落实会计法》的通知。通知的主要精神是:1、凡企业事业单位的会计科、股长及会计主管人员,不经上级主管部门和财政部门同意,不得随意任免。2、上述人员必须更换时,本单位应事先写出书面材料,提出任免理由,经上级主管部门和财政部门审查同意后方可任免。3、上述人员任免时,必须按照
Huaiyang County, Henan Province, the first phase of the contract is over, the second phase of the contract began, the adjustment of the leadership of some enterprises, there once appeared without the consent of the higher authorities and the financial sector, and failed to handle the handover procedures, companies to replace their own accounting institutions The phenomenon of responsible persons and chief accountants have caused serious anxiety among some accountants and affected the normal order of accounting work. After the county finance bureau and the economic commission noticed it, they jointly issued the “Notice on Earnestly Implementing the Accounting Law” according to the spirit of the Accounting Law of the People’s Republic of China. The main spirit of the circular is: 1. Where the accounting department, chief of staff and chief accountants of enterprises and public institutions, without the consent of higher authorities and the financial sector, may not be arbitrarily appointed. 2, the above personnel must be replaced, the unit should be written in advance written materials, to make the appointment and removal reasons, the higher authorities and the financial sector after the examination and approval before they can be removed. 3, the above appointment and removal of personnel, we must follow