对会计人员进行离岗审计,公平的评价在岗期间的功过得失,固然很重要,但是,它毕竟是盖棺论定,对会计人员起不到“一审、二帮、三促进”的作用。为了把工作中的失误降到最小程度,广大会计人员盼望审计部门对其工作进行定期公证审计。 实际工作中一些会计人员由于受对财经纪律及财务制度理解偏颇;财务制度不健全;内部管理制度不够完善;业务素质较差;思想 It is very important for accounting personnel to audit their positions in a timely manner and to evaluate their merits and demerits in a fair manner. However, it is, after all, a deciding factor and can not serve as a “first instance, second aid and third promotion” for accountants. In order to minimize the mistakes in their work, the majority of accountants hope that the audit department will conduct regular notary audit of their work. In actual work, some accountants are biased in understanding the financial discipline and financial system; the financial system is not perfect; the internal management system is not perfect; the professional quality is poor; and the thinking