为了加强会计管理,改进工作作风,提高工作效率,各单位应建立会计人员岗位责任制,切实做到事事有人管,人人有专责,办事有要求,工作有检查,保证会计工作按照一定的质量要求有秩序地进行。会计人员的岗位责任制要同本单位经济责任制相联系,以责定权,责权分明,严格考核,有奖有惩。财政部在颁发《会计人员工作规则》时,附发了《工业企业会计人员岗位责任制》的参考方案。指明工业企业会计人员岗位,一般分为:会计主管、出纳、流动资金核算、固定资产核算、材料核算、工资核算、成本核算、利润核算、往来结算、专项资金核算、总帐报表、稽核、综合分析等十三个岗位,并列示了各岗位工作的内容和要求。这些岗位,可以一人一岗,一人多岗或一岗多人。各单位可以根据行业特点、规模大小、业务繁简和人员多少等情况具体确定。在确定会计人员分工时,要严格执行《会计法》关于“出纳人员不得兼管稽核、会计档案保管和收入、费用、责权、债务帐目 In order to strengthen accountant management, improve working style and improve working efficiency, all units should establish accountant job responsibility system, effectively manage everything, everybody has responsibility, work requirements, work inspection, to ensure that accounting work in accordance with certain Quality requirements in an orderly manner. Accounting personnel post responsibility system should be linked with the unit’s economic responsibility system to the right to decide responsibility and clear, rigorous examination, prizes and punishments. When the Ministry of Finance issued the “Rules for Accountants,” they attached a reference plan of “Accountability System for Accountants in Industrial Enterprises.” Indicate the position of accounting personnel in industrial enterprises, generally divided into: accounting officer, cashier, liquidity accounting, fixed assets accounting, material accounting, payroll accounting, cost accounting, profit accounting, settlement of accounts, special funds accounting, general ledger reporting, audit, synthesis Analysis and other 13 positions, and lists the contents of the job and requirements. These positions, one person can be a post, a post or more than one post. The units can be determined according to the characteristics of the industry, the size, the complexity of the business and the number of personnel. In determining the division of accounting staff, we must strictly implement the “Accounting Law” on the "cashier staff shall not concurrently audit, accounting records and income, expenses, liability, debt accounts