以前,国家没有会计立法,会计人员的职责和功、过、是、非没有标准,不少财会工作者总结出一条“经验”——只要领导签字就办,这样,领导就较满意。也有另一种情况,有的会计人员坚持原则,对不合法的开支拒绝报销,但未注意方式方法,结果是领导不喜欢,群众有意见,财会人员成了“孤家寡人”。特别是在实行厂长经理负责制以后,不少会计人员感到更是左右为难。现在有了《会计法》,会计人员不仅应当认真执行,还要经常宣传,使领导和全体职工都知法、懂法,自觉守法。遇到不合法的收支,既要坚持原则,又要耐心解释,避免产生不必要的误会。作为企业的领导人,应带头学法、守法,支持会计工 In the past, the state did not have any accounting norms. The responsibilities and merits of accounting personnel were too high or too low. Many accounting workers summed up an “experience” - as long as the leaders sign it, the leaders are more satisfied. There is another situation. Some accountants insist on principles and refuse to reimburse illegal expenses. However, they fail to pay attention to the methods and methods. As a result, the leaders dislike the opinions of the masses and the accountants become “loner”. Especially in the implementation of factory manager responsibility system, many accounting staff feel even more dilemma. Now with the “Accounting Law,” accounting personnel should not only be implemented conscientiously, but also make frequent publicity so that the leadership and all staff and workers know the law, understand the law and consciously abide by the law. Encounter illegal income, it is necessary to adhere to the principle, but also patiently explained, to avoid unnecessary misunderstanding. As a business leader, should take the lead in learning law, law-abiding, accounting workers