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财务工作在一些人眼里只是收收付付,算算记记。显然,这种看法是不可取的。随着社会主义现代化建设的发展,财务工作的作用也不断发生变化,对财会人员的要求越来越高,也越来越全面。做为一个财会人员,尤其是财务主管人员,不但要熟悉口常的财务管理和会计核算工作,还要掌握国家有关的财务制度、物价政策、税收政策、工商法规等与本企业有关的业务知识,更主要的是在本企业发生的经济往来中强化事前、事中、事后的财务监督,否则,就难以适应经济发展形势的需要,起不到给领导做一名“谋士”的作用。
In some people’s eyes, the financial work only receives and pays, and it counts as a record. Obviously, this view is not desirable. With the development of socialist modernization, the role of financial work is constantly changing, and the requirements of financial personnel are getting higher and higher and more comprehensive. As a finance and accounting personnel, especially financial supervisors, not only should be familiar with the usual financial management and accounting work, but also have knowledge of the state-related financial systems, price policies, tax policies, business rules and regulations and other related business knowledge What is more important is to strengthen pre-event, intra-event, and post-event financial supervision in the economic transactions that take place in this company. Otherwise, it will be difficult to adapt to the needs of the economic development situation, and it will not be able to do a “counselor” role for the leaders.