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我们总结了过去会计工作的经验和教训,提出在二级核算单位建立主任会计责任制的建议,经党委批准自1985年10月份正式实行。具体办法是: 一、主任会计的职责:(1)他既是基层行政领导的助手,又是公司总会计师在基层的代表,接受双层领导,他对所在单位的经营成果负有连带责任。(2)协助行政领导做好经济核算的领导工作(包括会计核算、统计核算、业务核算),兼任基层财务机构领导工作。(3)参与经营管理决策,开辟财源,组织经营,调度资金,搞活分配。(4)组织各项经济指标的编制和分析工作,签署经济合同和会计决算。(5)执行和维护财政纪律。二、主任会计是生产单位的经济“参谋长”,在级别上确定为同级副职。考核人选的时侯,在对干部“四化”要求的基础上着重业务水平和组织能
We summed up the experience and lessons of past accounting work and put forward the proposal of establishing a director accountant responsibility system at the secondary accounting unit. Since the approval of the party committee, it was formally implemented in October 1985. Specific measures are: First, the duties of director accounting: (1) He is both the assistant to the grassroots administrative leadership, but also the chief accountant of the company representatives at the grassroots level, to accept double leadership, he is responsible for the unit’s business results. (2) To assist administrative leaders in doing a good job of leading economic accounting (including accounting, statistical accounting and business accounting) and leading the work of grass-roots financial institutions. (3) Participate in decision-making of operation and management, open up financial resources, organize operation, allocate funds and invigorate distribution. (4) Organize the compilation and analysis of various economic indicators and sign economic contracts and final accounts. (5) Execute and maintain financial discipline. Second, the chief accountant is the economic “chief of staff” of the production unit, and is determined at the same level as the deputy at the same level. Appraisal candidates at the time, in the “four modernizations” requirements based on the level of business and organization can