《中华人民共和国会计法》颁布实施一年多了。作为财务工作者,不仅要认真学习好,更重要的是要在实际工作中,贯彻执行好。我们机关财务工作的特点是:国家按预算分配经费限额,然后再拨到各预算单位。由于国家压缩行政经费,怎样才能使有限的经费发挥更大的效果?我认为,一是在财务核算上要把好关,二是在财务管理和监督上下功夫。这也是《会计法》的核心所在。首先,在处理日常业务中,必须按照《会计法》的要求和规定,对不真实、不合法的原始凭证不予受理;对违反财政、财务制度的收支不予核算,把好核算这一关。例如,一位负责同志批示,要为信访处购买一台消毒器,用来为上访信件消毒,经费要三千元左右。我们认为,这是预算外的一笔开支,既无资金来源,又不够合理。当即对经 “People’s Republic of China Accounting Law” promulgated more than a year. As a financial worker, not only must we study hard, but more importantly, we must implement it well in practical work. The financial work of our institution is characterized by the state allocating the funding limit according to the budget and then allocating the funds to the budget units. As the state compressed administrative funds, how can we make the limited funds to play a greater effect? ​​I think, one should take good care of financial accounting, and second, financial management and supervision work hard. This is also the heart of the accounting law. First of all, in dealing with day-to-day business, we must inadvertently and unlawfully inadvertently accept the original vouchers in accordance with the requirements and provisions of the Accounting Law. We shall not conduct any accounting on the receipts and disbursements that violate the financial and financial systems turn off. For example, one responsible comrade instructed to buy a sterilizer for the petitioners to sterilize the petitions for petitions, which cost about three thousand yuan. We think this is an extrabudgetary expenditure that is neither financial nor reasonable. Immediately after