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文章认为,在财务管理中,会计人员要具备坚实的专业知识基础和相应的业务能力,要掌握丰富的常规知识、专业知识和相关知识,同时要懂得审计业务,要认真审计,对不符合财务规定的支出进行提议和更改,并出具审计报告,如发现单位的业务流程环节及工作业务上有不规范,就要对其业务流程、规章制度进行了重新的制订。
The article believes that in financial management, accountants should have a solid foundation of professional knowledge and corresponding business skills, to master a wealth of conventional knowledge, expertise and knowledge, at the same time to understand the audit business, we must conscientiously audit the financial non-compliance The provisions of the proposed expenditures and changes, and issued an audit report, found that business units and business processes do not work on the non-standard, it is necessary to their business processes, rules and regulations have been re-formulated.