(一) 最近,我们对某煤矿停产后的财务收支进行审计时,发现该矿领导不重视财务管理,5年更换5名会计人员,导致财务管理混乱,连续几年帐帐不符,帐实不符、总帐的资金来源与占用不平,原材料无明细分类帐,没有健全的出入库制度,挪欠公款等违纪现象比较严重。由于连年亏损,1988年被迫停产,给国家造成较大的经济损失。我建议,特别是租赁、承包单位的企业领导人,要严格履行《会计法》的有关规定,如确需更换会计人员,应按会计人员任免的有关规定执行,不要随便更换,以保持会计队伍的相对稳定,使会计人员能立足本 (A) Recently, when we audited the financial revenues and expenditures after the shutdown of a coal mine, we found that the leaders of the mine did not attach importance to financial management and replaced five accounting personnel in five years, leading to confusion in financial management and accounting mismatches for several years in a row. Non-compliance, the general ledger of the sources of funds and uneven use of raw materials without detailed ledgers, there is no sound system of deposit and withdrawal, such as miscarriage of funds due to discipline more serious. Due to successive losses, forced to stop production in 1988, causing great economic losses to the country. I suggest that, in particular, leasing, contracting business leaders to strictly comply with the “Accounting Law,” the relevant provisions, such as the exact replacement of accounting personnel should be accounting officer appointment and dismissal of the relevant provisions of the implementation, not to be replaced, in order to maintain the accounting team The relative stability, so that accounting personnel can be based on this