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《会计法》第十六条规定:“各单位的会计机构、会计人员对本单位实行会计监督”,在以后的有关条文中,还规定了“监督”的基本内容和处理原则.根据这些法律条文的精神,会计人员在本单位处于特殊地位,具有双重身分,肩负着双重任务.特殊地位是因为会计人员在本单位处理会计事务,办理财政、财务收支,既是执行者又是监督者.双重身份和双重任务是因为会计人员在工作上既要维护本单位利益,又直接肩负维护国家财政、财务制度,保证国家利益不受侵犯的重担;既是在本单位行政领导人
Article 16 of the “Accounting Law” stipulates: “The accounting agencies and accounting personnel of all units shall exercise accounting supervision over their own units,” and stipulate in the later relevant provisions the basic content and principles of “supervision.” According to these laws and regulations , Accounting personnel in this unit in a special position, with a dual identity, shouldering a dual mandate .Special status is because accounting personnel in this unit to deal with accounting matters, for the financial and financial revenue and expenditure, both as an implementer and a supervisor. Identity and dual tasks because accountants in the work of both the need to safeguard the interests of their own units, but also directly shoulder the responsibility of safeguarding the state financial and financial system, to ensure that the national interests are not violated; both in this unit administrative leaders