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本刊这一期发表了戈童同志的来信“在新形势下企业财务工作应该怎样做”。这封来信反映了广大财会人员对革命事业和四化建设的责任心,也使我们看到了会计人员履行职责的阻力何在和财会工作难做之处。企业财会人员,是社会主义建设事业的后勤兵,是企业的管家人。他们要在企业党委的领导下进行工作,急生产之急,想群众所想,管好资金,当好参谋,满腔热情地为生产建设服务。同时,国家还赋予他们执行财务监督的职责,对于不符合计划、制度的开支,财会人员有权拒绝付款、拒绝报销,对于违反财经纪律的行为,财会人员有权拒绝执行,并向上级有关部门反映。因此,评价一个财会人员的工作,不仅要看他是否发挥了促进生产的作用,还要看他是否起到了财务监督的作用。
This issue of this issue comrades Comrade Tong Ge letter “corporate finance work in the new situation should be how to do ”. This letter reflects the conscientiousness of the vast number of financial accountants in the cause of revolution and the four modernizations. It also shows us the resistance to accountants’ performance of their duties and the difficulties in making accounting work. Enterprise finance and accounting personnel, is the logistics service of socialist construction, is a steward of the enterprise. They must work under the leadership of the enterprise party committees, urgently need production, think the masses think, manage their funds, be good staff, and enthusiastically serve the production and construction. At the same time, the state also gives them the responsibility to perform financial supervision. For expenses that do not meet the plan and system, the accountant has the right to refuse payment and refuse reimbursement. The accountant has the right to refuse enforcement of the financial and economic discipline, reflect. Therefore, to evaluate the work of a financial accountant depends not only on whether he has played a role in promoting production, but also on whether he has played the role of financial supervision.