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整顿和加强企业的财务会计工作,是企业全面整顿的一个重要环节.怎样把这项工作搞得扎扎实实,确有成效,是一个必须十分重视和认真研究的问题.现提出一些个人的看法.一、必须切实加强财会队伍的建设党的十一届三中全会以来,许多企业经过初步整顿,财会工作有所加强,但从全国来说,企业财会工作的落后状态,还没有得到根本扭转,不少单位财会机构不健全,人员不足,业务水平低,不能适应当前工作的需要.不搞好财会队伍的建设,要发挥财会工作在经济管理中的作用,就只能是一句空话.
To rectify and strengthen the financial and accounting work of the enterprise is an important part of the overall rectification of the enterprise, and how to carry out this work in a down-to-earth manner has achieved fruitful results. This is a question that must be seriously and seriously studied. First, we must earnestly strengthen the building of accounting ranks Since the Third Plenary Session of the 11th CPC Central Committee, many enterprises have undergone initial rectification and the accounting work has been strengthened. However, from the perspective of the entire country, the backward state of corporate accounting work has not been fundamentally reversed , Many units of accounting and accounting institutions are not perfect, lack of staff, low level of business, can not meet the needs of the current work.Not to do a good job in the construction of accounting team, to play the role of accounting work in economic management, can only be an empty talk.