过去,由于“四人帮”的干扰破坏,财务管理混乱,财务往来长期拖欠不清.最近几年,国务院三令五申强调抓紧财务整顿,清理往来拖欠.绝大多数会计人员都能按这一要求,积极、主动、热情地做好这一工作.但是,也有些会计人员则只求数字平衡,报出报表了事,至于往来清理似乎与己无关.尤其是个别大单位,企业大、架子大、人员多、分工细,对核对往来帐目之事推来推去,踢皮球.还有些单位的年轻会计居然说:“我只管我这两年的帐,别人的帐我不管.”因工作需要,会计人员调动是正常现象,为了保持会计的连续性,《会计人员职权条例》明确规定,会计人员 In the past, due to the interference and corruption of the “gang of four” and the chaotic financial management, the long-standing defaulting of financial transactions. In recent years, the State Department has repeatedly urged financial consolidation and liquidation of delinquent transactions. Most accounting personnel can, according to this request, Active, enthusiastic and do a good job.However, some accountants only seek the number of balance, report the incident, but the clearance does not seem to have nothing to do with .Especially large individual units, large enterprises, big shelves, More staff, more detailed division of labor, to check the accounts of the current affairs pushed to push the ball, some units of the young account actually said: “I only care about my account for two years, others do not care about my account. ” Due to work Need, accountant transfer is a normal phenomenon, in order to maintain the continuity of accounting, “Accounting Staff Ordinance” clearly states that accountants