国务院在重新颁布的《会计人员职权条例》中明确规定,会计人员要给领导当好参谋和助手。这充分体现了会计人员的重要作用和地位。然而,在实际生活中,甚至在会计工作的专业会议上,涉及到会计人员的作用时,听到的往往是一些不胜感慨,甚至于是满腹牢骚的话,总是抱怨领导不重视财务工作,没有充分发挥会计人员的参谋助手作用。这到底是怎么回事呢? 从客观上说,财务工作和其它工作一样,十几年来遭到林彪、“四人帮”的严重干扰和破坏,内伤外伤都很严重。就基层单位的领导来说,对经济管理,特 State Department promulgated the “Accounting Staff Regulations” clearly stipulates that accountants to the leadership to be good staff and assistants. This fully reflects the important role of accountants and status. However, in real life, even in accounting professional meetings, when it comes to the role of accountants, I often hear a lot of emotion or even complain, always complaining that the leadership does not attach importance to the financial work and does not have enough Play an accountant’s staff assistant role. Objectively speaking, financial work, like other work, has been seriously disturbed and destroyed by Lin Biao and the “gang of four” for more than a decade and the internal and external injuries are all serious and serious. As far as the leadership of the grassroots units are concerned, economic management, especially