让墙上的制度落实到行动上最近，笔者到某市直单位调查，看到这个单位的财务室墙上挂满了各种财务制度，诸如：《会计人员岗位责任制》、《会计监督管理制度》、《出纳现金管理制度》、《记账员责任制度》、《财务科长职责范围》、《财会人员职责范围》、《财产管理制度》... Let the wall system into action Recently, I went straight to a city survey, saw the unit’s financial room wall covered with a variety of financial systems, such as: “accountant job responsibility system”, “accounting supervision and management system ”,“ Cash Management System ”,“ Bookkeeping Accountability System ”,“ Responsibilities of Chief Financial Officer ”,“ Responsibilities of Financial Accountants ”,“ Property Management System ”...