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社会主义市场经济的不断发展,要求我们必须进一步解放思想转变观念.就企事业单位而言,理顺工作思路首先必须加强会计基础工作,加强会计监督和财务人员职业道德建设,建立健全会计监督体系.所谓会计监督,就是依照法律和国家各项财经政策、规章制度,对各单位的会计工作实行监督,并利用正确会计信息,对经济活动进行全面综合地协调、控制、监察、督促,以达到提高经济效益的目的.作为财务人员首先要实现思想上的转变,思想是行动的先导,把思想从长期计划经济体制下形成的“等靠要”传统观念和习惯中解放出来,树立新观念,理出新思路,开拓新局面.一、加强实施会计监督职能与内部控制是提高经济效益的基础.会计监督职能的存在是不以人们意志为转移的,它是会计工作质的规定性,实行会计监督是《会计法》赋予会计人员的历史使命.要加强会计监督首先要从理论与实际的结合上引导广大会计人员提高对实行会计监督必要性的认识,要使大家明白“经济越是搞活,越要加强管理和监督”.当今世界是开放的世界,任何国家都不可能在封闭状态下求得发展.我国要大力发展生产力,需要坚持改革开放,不断地丰富人们的物质生活和精神生活,因此越是开放、搞活就越要在宏观上加强管理,在微观上搞好调节、控制和监督.一个单位财经纪律的好?
The continuous development of the socialist market economy requires that we must further emancipate the mind to change ideas.For enterprises and institutions, to straighten out the work of thinking must first strengthen the basic accounting work, strengthen accountant supervision and financial staff professional ethics, establish and improve the accounting supervision system The so-called accounting supervision is in accordance with the law and the state’s financial policies and rules and regulations, the units of the accounting work supervision, and use the correct accounting information, comprehensive and coordinated economic activities, control, supervision, supervision, in order to achieve Improve economic efficiency as the first financial personnel to achieve the ideological change, ideology is the forerunner of action, the ideology from the long-term planned economy under the “wait and see” traditional concepts and habits, to establish a new concept, Find out new ideas and open up new prospects.First, to strengthen the implementation of accounting supervision and internal control is to improve economic efficiency.Based on the existence of accounting supervision function is not people’s will for the transfer, it is the quality of accounting work, the implementation of Accounting supervision is the historical mission entrusted to accountants by Accounting Law The Governor must first guide the vast numbers of accountants in raising the awareness of the necessity of implementing accounting supervision from a combination of theory and practice so that everyone understands that “the more the economy is invigorated, the more it is necessary to strengthen management and supervision.” The present world is an open world, and any All countries can not seek development in a closed state.China must vigorously develop its productive forces and needs to adhere to reform and opening up so as to continuously enrich people’s material and spiritual life. The more open and invigorated, the more macro-intensive it is to manage. Do a good job on the micro-regulation, control and supervision. A unit of financial discipline is good?