财会科长要有创新的实干精神和科学的工作态度,这是做好财会工作的一个重要原则.有人说:“财会科长就知道按制度办事,死脑筋,不是灵活运用”.此话差矣!应该认为财会科长坚持制度,秉公办事正是他们的崇高职责.但由于客观情况的不断变化和发展,新情况、新问题不断出现,因此,财会科长不能墨守成规,时时都有一个解放思想,勇于创新的课题.由于十年动乱,给财会科长带来了极大创伤,普遍有两怕(怕领导打击报复;怕得罪人)、三难(领导批条子执行作难:处理公私间的利益为难;审批财产损失追究责任困难)的 Finance and accounting chiefs have innovative hard work and scientific work attitude, which is an important principle of doing a good job in accounting.It was said: "This section chiefs know to work according to the system, brain-dead, not flexible use It is believed that the Chief Financial Officer should uphold the system and be impartial and responsible is their noble duty, but due to the constant changes and developments in the objective circumstances, new situations and new problems continue to emerge, so the Chief Financial and Accounting chiefs can not stick to conventions and always have An emancipation of the mind, the subject of innovation .Because of the ten years of turmoil, has brought tremendous trauma to the chief financial officer, the general fear of two (fear of retaliation leader; afraid of offenders), three difficulties Public-private interests embarrassed; approval of property losses accountable for the difficulties)