现在,会计调离岗位办理移交手续时,尽管有人监交,但由于大多数只移交帐簿余额,不管任职期间在财经纪律、财务手续和财会基础工作等方面的执行情况,这种移交办法不利于《会计法》的贯彻实施。如某林业所会计提升为主任,经审计,发现交帐前该企业将截留的利润全部转到帐外,据为已有。又如某公司会计调任公安员已三年,在清理整顿公司时,才发现他在担任会计工作期间利用白条、重报等手段贪污公款达4万多元。我们建议,会计移交时,本人应对任职期间执行财经纪律、履行 At present, when transfer accounts are transferred from accounts transferred from accounting positions, most of them transfer only their book balances regardless of their performance in financial and economic discipline, financial procedures and basic accounting work during their transitional period Benefit from the “Accounting Law” to implement. If a forestry accounting promotion to director, after the audit found that the enterprise before leaving account the profits will be retained all transferred to the accounts, it is already. Another example of a company accounting transferred to the public security officer for three years, cleaning up and reorganizing the company, only to find that he was in the accounting work during the use of white, heavy means of embezzlement amounted to more than 40,000 yuan. We suggest that when accounting transfer, I should implement the financial discipline during the term of office, perform