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随着经济改革的深入和社会主义商品生产的发展,财务会计管理已由传统的封闭式生产、服务型管理向现代的开放式生产、经营型管理转变。在当前贯彻党的十三届三中全会精神,落实中央关于治理经济环境,整顿经济秩序和深化改革的过程中,财会工作发挥着越来越大的作用。作为财务科长,除具有一定的政治素质外,还应具有与财会工作相适应的业务素质。现就个人工作中的体会,谈谈企业财务科长的素质。一、坚持原则,有一定的政策理论水平。财务科作为企业的一个重要的综合部门,担负着企业的经济核算与管理工作。财务科长是党和国家的经济方针、政策、财政法规、财务制度和财经纪律在一个
With the deepening of economic reform and the development of socialist commodity production, the management of financial accounting has shifted from the traditional closed-end production and service-oriented management to the modern open-production and management-oriented management. In the spirit of implementing the spirit of the Third Plenary Session of the 13th CPC Central Committee, implementing the guidelines of the Central Government on governing the economic environment, reorganizing the economic order and deepening the reform, the financial and accounting work is playing an increasingly greater role. As chief financial officer, in addition to having a certain political quality, but also should have the appropriate quality of business and accounting work. Now on the personal experience of working, talk about the quality of corporate finance chief. First, adhere to the principle, there is a certain level of policy theory. As an important comprehensive department of the enterprise, the finance department takes charge of the economic accounting and management of the enterprise. Chief of Finance is the party and the country’s economic principles, policies, financial laws and regulations, the financial system and financial discipline in one