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近年来,行政机关的经费增加很快,预算单位增多,会计人员也相应增加。这本来是件好事,但却出现了许多问题:(1) 不少单位要求财经独立,并非为了加强管理,加强核算,而是为花钱方便,要钱避嫌,躲避监督,使经费收支失去控制。(2) 有些新预算单位的财会人员新手多,兼职多,业务水平低,以致问题百出。1980年前,我县县委、县政府机关仅有会计总务共两人,现在有财会人员20余人。一些委、办局的财会人员工作量小,每月帐表三两天即可完成,会计师成为打杂师。(3)哪些单位应当独立开户,哪些应实行报帐制,没有一个统一的规定。我认为如果一个会计实体的
In recent years, the expenses of the executive authorities have increased rapidly, the budget unit has increased, and the number of accountants has also increased correspondingly. This has always been a good thing, but many problems have arisen: (1) Many units require financial independence instead of stepping up their management to enhance their accounting. Instead, they spend money on convenience, money and aversion to evade supervision, so that the revenue and expenditure will be lost control. (2) In some new budget units, there are many novice members with more part-time jobs and a lower level of business, resulting in more problems. Before 1980, the county government, county government agencies only accounting total of two people, and now accounting for more than 20 people. Some commissions, offices of the accounting staff workload is small, account statements can be completed three or two days a month, accountants become miscellaneous division. (3) which units should open an account independently, which should be implemented accounting, there is no uniform rules. I think if an accounting entity