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转换企业机制给物资企业带来了活力。在改革内部机制的过程中,传统的财务观念和管理方式、方法受到很大冲击。会计工作首当其冲面临严峻挑战。主要有以下三个方面问题:1.管理体制的双重领导,财会人员的双重职能,使他们要接受和执行两套指令,在两个相对独立的基本层次内行使自己的职权,承担责任和享受利益,当两套指令发生矛盾时,他们既不能“胳膊向外拐”,得罪领导,也不能自背黑锅,违反国家制度和法
The transformation of corporate mechanisms has brought vitality to material companies. In the process of reforming internal mechanisms, traditional financial concepts and management methods and methods have been greatly affected. The accounting work bears the brunt of the severe challenges. There are three main problems: 1. The dual leadership of the management system, and the dual functions of the accounting staff, make them accept and implement two sets of instructions, exercise their powers and responsibilities and enjoy themselves in two relatively independent basic levels. When the two sets of instructions conflict, they can neither “turn their arms around” or offend the leader, nor can they be self-defeating, in violation of the national system and laws.