当前,随着经济形势的发展和财政改革的深化,财政总会计的作用显得越来越重要。近年来,我市财政各级总会计人员在认真执行《会计法》,积极参与财政改革活动中,充分发挥了会计核算和监督的职能作用,为搞好预算管理,实现财政收支平衡做了大量工作,取得了一定的成绩。但也存在着会计人员专业水平和业务素质参差不齐,基础工作较差以及执行会计制度不够规范等现象。为此,我们按照财政部现行《财政机关总预算会计制度》的规定和要求,就我市各级财政总会计工作有关的几个问题谈几点意见。 At present, with the development of the economic situation and the deepening of the fiscal reform, the role of financial accounting becomes more and more important. In recent years, the city’s total financial accountants at all levels in the serious implementation of the “Accounting Law” and actively participate in the fiscal reform activities, give full play to the accounting and supervision functions, do a good job in budget management, to achieve fiscal balance A lot of work, has made some achievements. However, there are also irregularities in professional standards and professional qualifications of accounting personnel, poor basic work and the lack of standardization of accounting systems. To this end, we follow the current Ministry of Finance, “the general budget accounting system for financial institutions,” the provisions and requirements of the city’s financial accounting at all levels to talk about several issues related to several opinions.