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当前,为了完成某项中心任务或工程而临时设立的财务核算单位多起来了,这些临时单位的工作人员,大多是从各单位抽调来的,其中财会人员多数未经过专门培训,业务较生疏,而且有些开支、补助标准又不尽明确,不少是自定的。这些单位,有不少管理的物资数量多、类型杂、价值大,如果不严格管理,势必造成国家财产的损失。为此,提出以下建议:(1)财务主管部门要明确其适用的会计制度、会计科目和
At present, the financial accounting units that have been provisionally set up for the completion of a central task or project are numerous. The staffs of these interim units are mostly drawn from various units. Most of them have not been specially trained for training in financial matters and their business is rather unfamiliar. And some expenses, subsidy standards are not clear, many are self-defined. Many of these units have a large number of materials under management and are complicated in type and of great value. If they are not strictly managed, they will inevitably result in the loss of state property. To this end, the following suggestions are made: (1) The competent financial department should make clear its applicable accounting system, accounting subjects and