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江苏省东台市卫生局最近采取下列措施加强卫生系统财会队伍建设。 一、明确卫生财会人员任职条件。要求卫生财会人员必须热爱会计专业、遵纪守法、忠于职守、坚持原则、廉洁奉公;必须持有财政部颂发的《会计证》;熟悉财经法律法规和会计工作制度,熟练掌握卫生财会管理知识;担任财会负责人、主管会计的除具备上述条件外还必须具备中专以上学历、助理会计以上职称和主管一个单位财会工作2年以上经历。 二、明确财会人员的职责。财会人员对单位的财务活动有权实行监督,对不真实、不合法的原始凭证不予受理;扣留弄虚作假、严重违法的原始凭证,并及时报告领导,追究当事人的责任。对伪造、故意毁灭会计帐簿或者帐外设帐行为,应当制止和
The Dongtai Health Bureau of Jiangsu Province has recently taken the following measures to strengthen the construction of the finance team of the health system. First, clarify the terms of employment of health finance and accounting personnel. Requires health and accounting personnel must love the accounting profession, obey disciplines, be faithful to their duties, adhere to principles, and be honest; must hold the “accounting certificate” issued by the Ministry of Finance; be familiar with financial laws and regulations and accounting work systems, and master the knowledge of health accounting and accounting management. As a person in charge of accounting and accounting, in addition to the above conditions, he must also have a secondary school education or above, assistant accountant or above, and a supervisor who has worked in accounting for more than 2 years. Second, clarify the duties of accounting personnel. The accounting personnel have the right to supervise the financial activities of the unit, reject the unrealistic and unlawful original vouchers, and detain the original vouchers that are falsified and falsified and are serious violations, and report the leaders promptly to investigate the responsibilities of the parties. The act of forgery, intentional destruction of account books or account peripheral accounts shall be stopped and