继《会计法》实施以来,不少地方的财政及业务主管部门召开了表彰优秀会计人员大会或活动,总的来说这是可喜的现象。但是,我认为有一个问题值得研究,那就是如何确定会计优秀人员的标准。从实际情况看,目前对优秀会计人员的标准往往偏重于遵守财务制度、财经纪律方面,这样会带来两方面问题,一是把会计人员放到了企业领导或群众的对立面上,因为受表彰的会计人员,总要总结一些典型材料,而总结者又往往以上述标准去搜集素材,结果优秀事迹的核心内容不是今天顶了领导,就是明天卡了群众,表扬过后,会计仍回到他(她)那所属单位里去,可日子就不怎么好过了,工作往往更难以开展。应该承认会计人员身份、体制的双重领导,给会计人员工作增加了许多 Following the implementation of the Accounting Law, many local financial and business authorities held a conference or event to honor outstanding accountants. Overall, this is a welcome sign. However, I think there is a problem worth studying, that is how to determine the standard of accounting outstanding personnel. From the actual situation, the current standards of outstanding accountants tend to focus on compliance with the financial system, financial discipline, this will bring two issues, first, the accounting staff on the business leaders or the masses on the opposite, because of recognition The accountants always summarize some typical materials, and the summing up people tend to collect the materials according to the above criteria. As a result, the core content of the excellent deeds is not top leadership today, but the card is still stuck to the public tomorrow. After praising, the accountant still returns to her ) That belongs to the unit, may not be very good days, the work is often more difficult to carry out. Should recognize the double identity of accounting personnel, the system of leadership, accounting personnel to work a lot more