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近年来,我运用辩证唯物主义的观点,指导和解决理财实践中带有普遍性的问题,尝到了一些精神变物质的甜头。特表抛砖之意,以引广大同仁之玉。1、以矛盾的普遍性和特殊性的辩证观点,贯彻执行有关的规章度制。作为一个财会人员,应如何正确贯彻执行上级的财经方针、政策和财政、财务规章制度,这是一门值得琢磨的艺术。国家的财经方针政策和有关制度是根据全国情况制订的,具有普遍性,企业应坚决贯彻执行。但每个企业有各自的具体情况和特殊性,因而对法规、制度和上级摺示要取证地去理解,不能简单地照抄照搬,在征得上级及有关部门同意后,可以适当变通。比如原来制度规定,企业资金要专款专用,不得挤占。
In recent years, I have used the dialectical materialism point of view to guide and solve the problems of universality in the practice of wealth management, and have tasted some of the sweetness of spiritual change. Special table throw brick meaning, in order to lead the jade colleagues. 1, To implement the relevant rules and regulations based on the dialectical viewpoints of universality and particularity of contradictions. As a financial accountant, it is an art worth pondering how to correctly carry out the higher level financial policies, policies and financial and financial rules and regulations. The state’s financial and administrative principles and policies and relevant systems are formulated on the basis of the national conditions and are universal. Enterprises should resolutely carry them out. However, each enterprise has its own specific circumstances and particularities. Therefore, it is necessary to understand the laws, regulations and systems and the subordinate ’s testimony, and can not simply copy and copy it, and may, after obtaining the consent of the higher authorities and relevant departments, make appropriate modifications. For example, the original system provides that corporate funds should be earmarked for special purposes and should not be condemned.