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在财政制度和财务制度执行中,有些收支、单位行政领导人和财会人员看法不一,除单位领导人存心侵占国家利益外,还有一些原因:(1)当前正处在变革时期,新情况新问题不断出现,原法规制度有些已不适应经济发展的需要,在新的规章制度未颁布之前,财会人员只能执行原制度.(2)体改后,实行经理厂长负责制,他们对单位的经营管理负有全部责任,遇到中心工作紧张,有时“蛮干”.(3)由于各人所处的境地不同,对问题的看法可能有差别.(4)经济生活错综复杂,而财政制度、财务制度不可能包罗万象,面面俱到,有些收支,会计人员只能比照执行.由于这些原因,对一些财务收支,单位行政领导人难免和财会人员意见分歧.怎么办?会计法规定:“单位行政领导
In the implementation of the financial system and the financial system, there are some reasons for some revenue and expenditure, the administrative leaders and financial and accounting personnel of the unit, apart from their intention of embezzling their national interests: (1) they are in the process of reform and new New problems continue to emerge, some of the original rules and regulations have not adapted to the needs of economic development, the new rules and regulations were not promulgated before the financial staff can only implement the original system (2) after the physical reform, the manager responsible for the implementation of the system, they (3) Due to the different situations of each person, the views on the issues may be different. (4) The economic life is complicated, while the financial For some reasons, for some financial revenues and expenditures, the administrative leaders inevitably disagree with the accounting staff. How to do? Accounting Law provides that " Unit executive leadership