开展会计业务技术操作比赛,是提高会计人员业务素质的有效途径,也是多年来会计部门形成的一项好传统。但是,过去的做法也有一些弊端。如搞尖子赛,形成与群体素质提高的脱节;搞表演赛,形成娱乐性倾向,未能很好地为推动实际工作服务;比赛项目老一套,未能紧跟改革形势发展的需要等等。因此,亟需完善。1.比赛项目要齐全。比赛项目的设置应以“实际需要”为原则,并认真考虑下列因素:一是既有应知,也有应会;二是既有单项,也有一条龙的全能项目;三是既有传统项目,也有现代科学管理等项目;四是既有个人的,也有团体的。2.重视普及赛。传统的比赛是尖子赛,最终形成赛前尖子脱产搞专业强化训练,一般人员等着看比赛。这是群众性业务技术练兵活动既不深入,也不持久的重要原因,为了推动会计队伍的业务技术练兵活动,应当 Carrying out the technical operation and competition of accounting business is an effective way to improve the professional quality of accounting personnel and a good tradition formed by the accounting department over the years. However, the past practice also has some drawbacks. Such as engaging in aces, forming a gap with the improvement of the quality of the group; engaging in performance matches and forming entertaining tendencies, failing to serve well the actual work; having the same set of competition items, failing to keep up with the needs of the development of the reform situation, and so on. Therefore, urgent improvement is needed. 1. The competition should be complete. The setting of the competition should be based on the principle of “actual needs” and seriously consider the following factors: First, both should be known and should be met; second, both existing single items and one-stop all-round items; third, existing traditional items, There are also modern science and management projects; Fourth, both individuals, but also groups. 2. Pay attention to universal competition. The traditional game is the aces game, the final formation of pre-race aces to engage in professional intensive training, the general staff waiting to see the game. This is one of the important reasons why the mass operation of technical military training activities is neither in-depth nor long-lasting. In order to promote the technical and military training activities of accounting teams, they should