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科研会计制度改革工作开展以来,财会人员怎样与所长处理好工作关系?这是摆在每个财会人员面前的一个新问题。 一种意见认为,时期不同了,形势变化了,原有的会计法规已不适应新时期的要求,因此,财会人员的监督作用应该淡化。在这种认识的影响下,有的会计为了搞好与所长的关系,无视国家财经纪律,不该报的账给报了,不该付的款付了出去,应该收的款收不回来。明知所长的行为违反财经纪律,却睁一只眼闭一只眼。最后的结果是,所长触犯了法律,受到制裁,自己也跟着栽了跟头,受到纪律处分。
Since the reform of the scientific research accounting system was carried out, how did the accountants handle the work relationship with the director? This is a new issue for every accountant. One view is that the time is different, the situation changes, the original accounting regulations have not adapted to the requirements of the new era, therefore, the financial supervision of the role of staff should be downplayed. Under the influence of this understanding, some accounting in order to do a good job with the director of the relationship, ignoring the national financial discipline, should not report the accounts reported, should not pay the money paid out, should not receive the money received . Knowingly director of behavior violates the financial discipline, but with one eye closed one eye. The final result is that the director has broken the law and been sanctioned, and he himself followed and disciplined him.