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会计整改达标工作,经过广泛的宣传、学习、动员、试点之后,目前正全面铺开,这项工作无疑是对我们财会人员提高业务技能和工作质量的巨大压力和动力。也是提高人们对会计工作重要性的认识,实现财会人员自身价值的一个重要途径。然而,限于经济迅速发展所导致的会计队伍青黄不接的现状,象我们这些小型企业的会计人员,面对这一要求严格而又关系重大的工作,大都感到十分紧迫而又不知所措。于是不少企业又转而采取走着瞧的消极态度,没有积极地、有计划地,更谈不上卓有成效地及时开展整改工作。这不仅会影响整个达标工作的进度,同时也使我们会计人员自己陷入被动。对我们在企业、在同行中的形象也不无影响。为此,笔者特将本企业开展会计整改达标工作的步骤、方法和个中甘苦作一点粗略的介绍。由于前两年就已对会计达标工作做了大量的宣传,使我们厂有了思想准备。因此,在1989年底,就组织人员对以往管理混乱的各种财产物资进行了全面的清查盘点。在摸清家底的基础上,按制度健
Accounting rectification standards work, after extensive publicity, learning, mobilization, pilot, is now fully under way, this work is undoubtedly our financial and accounting personnel to improve business skills and quality of work great pressure and motivation. It is also an important way to raise people’s awareness of the importance of accounting work and realize the personal value of finance and accounting personnel. However, to the extent that the rapid growth of the accounting profession leads to a blunder in the accounting team, most accountants in our small-scale enterprises feel that they are extremely pressing and overwhelmed in the face of this demanding and crucial task. As a result, many enterprises have instead taken a passive look of disappointment and failed to actively and systematically carry out rectification work in a timely manner. This will not only affect the progress of the entire compliance work, but also make our accountants themselves passive. For us in the business, the image in the peer nor without effect. To this end, the author especially the accounting reform of the enterprise to carry out the work steps, methods and a bit hard to make a rough introduction. Since the previous two years have done a lot of publicity on accounting standards work, so that our plant has been prepared. Therefore, at the end of 1989, the organizers conducted a comprehensive inventory of all kinds of property and materials that had been chaotic in management in the past. On the basis of finding out the family background, according to the system of health