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我常到企业单位去了解情况,发现有很大一批单位的财会人员的基本素质差。表现在(1)政策观念淡薄,原则性差,有些单位的会计只是一个记帐员,甚至是“记帐工具”。(2)会计上“三乱”(乱摊费用、乱挤成本、乱记帐目)现象严重;填制凭证不符规定要求;有的只设总帐而无明细帐。(3)出纳人员不设现金、银行存(借)款日记帐;不懂现金收支手续和有关规定;不清楚银行结算程序。(4)会计,出纳一人兼任的现象很不少,有的还与实物负责人“三合一”。有的会计、出纳、保管三个部门的工作不衔接、忽视
I often go to business units to understand the situation and found that a large number of units of the accounting staff poor basic quality. Performance in (1) the concept of policy is weak, the principle of poor, some units of accounting is just a bookkeepers, and even “accounting tools.” (2) accounting, “three chaos” (the cost of indiscriminate sharing, indiscriminate squeeze costs, confused accounting) phenomenon is serious; fill in the certificate does not meet the requirements of the regulations; some only set the general ledger without a detailed account. (3) the cashier does not set the cash, bank deposit (by) diary; do not understand the cash receipts and expenditures procedures and the relevant provisions; bank clearing procedures are not clear. (4) Accounting, cashier There are a lot of people serving as one person, and some with “three in one.” Some accounting, cashier, custody of the work of the three departments do not converge, ignored