《会计人员职权条例》指出:“会计是管理国民经济必不可少的工具.做好会计工作,加强财务管理,提高经营管理水平,以促进社会主义经济高速度发展,为实现新时期总任务作出贡献,这是会计人员的光荣任务.”一个企业财会管理工作做得如何,财会科长负首要责任.有些企业会计核算不实、财务管理混乱,很重要的一个原因,就是财会科长对自己的职责认识不清,没有树立管好企业的指导思想,缺乏精神力量.各行各业都有基本功,财会科长也必须有自己的基本功.财会科长必须熟悉企业的各项管理工作,熟悉国家的方针、政策和财政、税收、信贷制度,懂得政治经济学,特别是某些重要的经济规律.有了这些基本功,才能统观全局,胸中有数,工作易于做到点子上.财会科长有了明确的指导思想和基本功,还 The Accounting Staff Authority Ordinance states: Accounting is an indispensable tool for the management of the national economy. To do a good job in accounting work, strengthen financial management and improve the management level so as to promote the rapid development of the socialist economy and to achieve the overall task of the new era To contribute, this is the glorious task of accounting staff. "A business accounting management how to do, the chief accountant bear the primary responsibility.Some enterprises accounting fraud, financial management chaos, a very important reason is the chief accountant Do not know the responsibility of their own, did not establish the guiding ideology of management of enterprises, the lack of spiritual strength. All walks of life have basic skills, accounting chiefs must also have their own basic skills. Accounting chief must be familiar with the management of the enterprise, Familiar with the country’s principles, policies and financial, tax, credit system, understand political economy, especially some of the important economic laws. With these basic skills in order to see the overall situation, there is a big picture, the work easy to do ideas. Long have a clear guiding ideology and basic skills, also