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我县事业、企业单位会计职称改革工作已基本结束,在全县1,400多名会计人员中(不包括乡镇企业和农村会计),共评聘高级会计师1人,会计师36人,助理会计师217人,会计员526人。由于会计机构、会计人员的配备不尽合理,加之受任职资格的限制,职改工作也暴露了一些矛盾,主要表现是: 一、职务与职责相分离,挫伤了部份会计人员的积极性。我县大部份工商企业是七十年代中期和八十年代初期兴建的,会计主管人员大都是35岁左右的青年骨干,由于专业工龄限制,这部分青年骨干都只能获得初级职称。我县已下文的会计师36人,大都是五十年代或六十年代初开始从事会计工作的,年龄在五十岁以上的26人。目前从事实际会计工作的只有12人,占33.3％,改行从事审计工作的有14人,占
In the counties, more than 1,400 accounting personnel (excluding township and village enterprises and rural accountants) in the county have been accredited, including 1 senior accountant, 36 accountants and 217 assistant accountants, Accountants 526 people. Owing to the unreasonable allocation of accounting institutions and accountants and the restrictions imposed by their qualifications, the work of job change exposes some contradictions. The main manifestations are: First, separation of duties and duties has dampened the enthusiasm of some accountants. Most of the county’s industrial and commercial enterprises were built in the mid-1970s and early 1980s. The chief accountants are mostly young cadres who are about 35 years of age. Due to professional seniority, these young cadres can only obtain junior titles. There are 36 accountants below my county, most of whom are 26 in the fifties or early 60s who started their accounting work. At present, only 12 people are engaged in actual accounting work, accounting for 33.3% of the total. There are 14 people engaged in the audit work, accounting for