1983年12月30日,我局在市直文化企事业单位全体财会人员会议上,公开发给各单位总账会计“审讫”长方形塑料章一枚,专供审核单位收支凭证之用。经半年多的实践,证明这是一项兴利除弊、确保会计人员覆行职责的好办法。我局有16个直属企事业单位。大部分单位的领导得视财务工作。但也有部分单位领导无视财经纪律。他们批过的条子经会计审核后认为不能报销时,往往拍案而起,叫嚷:“一定要报,有罪我领,有牢我坐.罚款扣我工资!”有部分会计人员怕自找麻烦,于是见据就办,完全丧失了会计的监督作用。我局针对这些实际情况,决定从1984年1月1日起,各单位财务事项一律先审后批,在刻发“审讫”章的同时,发文规定,会计人员对手续不完 On December 30, 1983, at the meeting of all the finance and accounting staffs in Zhichun Culture and Public Institutions, our bureau publically distributed a piece of rectangular plastic stamp of “approval” of the general ledger accounting of each unit for the purpose of checking receipts and payments of auditing units. After more than six months of practice, this proves that this is a good way to cheat and eliminate malpractices and ensure that accountants carry out their duties. My bureau has 16 affiliated enterprises and institutions. The leadership of most units depends on financial work. However, some leaders of the unit disregard financial and economic discipline. They approved the slips after accounting review that can not be reimbursed, often shoot the case, shouting: “must be reported, guilty of me collar, prison sentenced me to sit. Fines buckle my salary!” Some accountants are afraid to find trouble, So according to do, completely lost the role of accounting supervision. In response to these actual situations, our bureau decided that from January 1, 1984 onwards, the financial affairs of all the units will be reviewed and approved first. At the same time as the “approval” chapter is inscribed, the issuance of documents stipulates that the accounting personnel have no formalities for the formalities