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大检查年年搞,违纪问题不见少。针对这个问题,1992年大检查结束后,山东省章丘市组织部分大检查工作人员深入企业进行调查研究,基本弄清了大检查成果不巩固,“前查后犯”的主要原因,就是整改建制工作落实不好。主要表现:一是对整改建制敷衍了事。在一些单位领导眼里,整改建制是束缚搞活企业、不给企业自主权的“紧箍咒”。所以,表面上应付,实际上不落实。二是企业财会人员责任心不强,出了违纪问题不抵制,对整改建制不知从何着手;同时,部分企业财会人
Great inspections have been carried out year after year. In response to this problem, after the major inspection in 1992, Zhangqiu City, Shandong Province organized some large-scale inspection staff to conduct in-depth investigations and studies of enterprises, basically clarifying the major reasons for the unconsolidated results of large-scale inspections and “pre-inspection offenders”. That is, the implementation of reform and establishment is not good. The main performances are as follows: First, it is a matter of rectification and reform. In the eyes of some units, rectification and restructuring are the “binding spells” that constrain the invigoration of enterprises and do not give enterprises autonomy. Therefore, coping with it is actually not implemented. The second is that corporate accounting personnel are not very responsible. They have not resisted the problems caused by violations of disciplines. They do not know where to start the rectification system; at the same time, some corporate accounting personnel