1986年,湖北通山县供销社在清资金、清商品、清财产、清帐务的过程中,查出九宫山镇供销社原主管会计成后兴伙同本社营业员、收购员,采购员贪污4,843元,成分得赃款2,782元;寺下区供销社原主管会计程继祥,利用职务之便贪污5,301元。他们分别受到了法律制裁和停职审查,并追回了全部脏款。成后兴是有十几年工龄的会计干部。程继禅是1981年的财经中专毕业生,1984年提为区社副主任,因机构合并,1985年任主管会计。他们平时不读书,不看报,认为改革开放,无非就是捞一把。单位捞钱,个人也捞钱。于是利用企业管理不善,制度不严的空子,知法犯法,终于从过去的“内当家”,变为今天的阶下囚。我认为,当前要狠抓会计人员的职业道德教育和法制教育,经常组织会计人员学政治、学业务,主管部门要经常抓,企业领 In 1986, the supply and marketing cooperative of Tongshan County in Hubei Province found out that the former chief accountant of Jiugushan Town Supply and Marketing Cooperative became a bankrupt with the sales, sales and purchasers of the agency 4,843 during the process of clearing funds, clearing commodities, clearing property and clearing accounts. RMB 2,782 yuan for stolen goods, and RMB 7,302 yuan for the original accountant Cheng Ji Xiang of the temple supply and marketing agency. They were subjected to legal sanctions and suspended inspections, respectively, and recovered all the dirty money. After becoming Xing is ten years of accounting cadres. Cheng Jizhen was a financial and technical secondary school graduate in 1981, and was promoted to deputy director of the district office in 1984. In 1985, he was in charge of accounting because of the merger of institutions. They usually do not read books or read newspapers. They think that reform and opening up are nothing more than fishing. Unit money, individuals also money. So using the poor management of enterprises, lax system of loopholes, know law break the law, and finally from the past, “headed” into today’s prisoner. In my opinion, at present, we should pay close attention to professional ethics education and legal education of accountants. We often organize accounting personnel to study politics and study business.