工业企业中,会计人员的岗位,一般可分为会计主管、出纳、会计,其中又分为货币资金核算、结算业务核算、固定资产核算、材料核算、工资核算、成本核算、产成品、销售与财务成果核算、专项资金核算、总帐报表和稽核、综合分析等不同岗位。一般地说,企业的规模越大,会计人员的分工往往越细。分工细,有其一定的优点,可以使会计人员在长期的工作中积累经验,精益求精。但是,随着社会主义商品经济的发 In industrial enterprises, accounting personnel positions generally can be divided into accounting supervisors, cashiers, accounting, which is divided into monetary capital accounting, accounting business accounting, fixed assets accounting, material accounting, payroll accounting, costing, finished goods, sales and Financial results accounting, special funds accounting, general ledger statements and audits, comprehensive analysis of different positions. In general, the larger the firm, the more granular the division of accountants. Fine division of labor, has its own advantages, can make accounting personnel in the long-term work experience, excellence. However, with the development of the socialist commodity economy