在与企业的会计人员办理银行结算交往中,发现在填写各项凭证和帐务处理中,书写很不规范,难以辨认,望而生畏。硬笔书写是会计人员必不可少的基本功,从一些企业会计人员书写功底看,有许多是不合规范,信笔涂鸦,潦草难辨。这些都会在实际工作中造成差错甚至带来经济损失。为此,建议有关主管部门:一是选用会计人员时,应把硬笔书写基本功作为考察的一项内容;二是根据会计队伍现状,组织以自学为主,开展硬笔书写业余练兵竞赛活动;三是单 In dealing with the bank account settlement with the accounting staff of the enterprise, I found that in filling in all the vouchers and the accounting treatment, the writing was very irregular, difficult to identify and daunting. Hard pen writing is an essential accounting staff skills, accounting skills written by some corporate foundation, there are many irregularities, letter pen graffiti, illegible. These will result in errors in the actual work or even bring economic losses. To this end, it is recommended that the competent authorities: First, the selection of accountants, hard writing should be written as a basic work; second is based on the status of the accounting team, organizing self-learning, hard pen writing amateur training contest; Third single