论文部分内容阅读
目前,财会人员紧缺,学以致用者少,老弱病残者多,财会人员青黄不接。出现“空档会计”、“兼管会计”、“退休会计”,会计兼总务,会计兼出纳等现象,违反了国务院、财政部关于财会人员只能加强,不能削弱的规定,而且严重影响了会计业务的正常开展,违反了帐物、帐款不能兼管的财务法规。因此建议:一、劳动人事部门和财政部门对现有的财会人员进行一次登记摸底,对财会人员老化、编制不足的,要尽快加以调配解决。二、对于各单位存在的“空档会计”、“兼管会计”、“兼职会计”,应在一定期
At present, the financial staff shortage, learn less users, the elderly and the sick are more, the financial accountants are unprofitable. Appears “neutral accounting”, “accounting for accounting”, “retirement accounting”, accounting and general affairs, accounting and cashier and other phenomena, in violation of the State Council, the Ministry of Finance on accountability can only strengthen, can not be weakened provisions, but also seriously affected The normal operation of accounting business, in violation of the accounts, accounts can not be in charge of financial regulations. Therefore, it is suggested that: 1. The labor and personnel departments and the financial departments should register the existing financial accountants once and for all, and if the accounting personnel are aging or inadequately prepared, they should be allocated and dealt with as soon as possible. Second, the existence of units for the “gap accounting,” “accounting for accounting”, “part-time accounting” should be in a period