为适应经济体制改革的需要,不少单位相继开办了经营性质的公司和开发中心等,实行单独的经济核算,拥有相当一部分资金和财产。然而我们发现这些单位却没有专职的会计人员,而是由其他人员兼职办理财会业务。这些兼职人员有的对财会知识一点也不了解,不能认真执行财务制度和各项方针政策。为 In order to meet the needs of the reform of the economic structure, many units have successively set up operating companies and development centers, etc., and have implemented separate economic accounting and a considerable part of their funds and property. However, we found that these units did not have full time accountants. Instead, they handled part of their accounting business by other staff. Some of these part-time personnel do not know anything about the accounting knowledge at all, and can not earnestly implement the financial system and various guidelines and policies. for