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乡镇企事业单位实行承包经营后,承包人独揽了财 务大权,因而在财务管理上出现了不少新问题。为此,头灶镇财政管理所在镇党委和政府的大力支持下,出台了两项重要措施:(1)推行企事业单位总帐会计“岗前培训、考试考核、择优录用、政府派任”制度,镇政府对派任的总帐会计实行按月考核,年终时对不坚持原则、把关不严和不称职的总帐会计进行调整撤换。(2)推行费用凭证“先核、后批、再记帐”制度,完善凭证管理,把好费用支付关。这项措施的出台,充分发挥了会计的监督职能,彻底改变了财务管理上的被动局面。
After contractual management is carried out by township enterprises and public institutions, the contractor monopolizes the financial power and thus many new problems have emerged in the financial management. To this end, the first town of financial management town party committees and governments with the strong support of the introduction of two important measures: (1) the implementation of general ledger accounting enterprises, “pre-job training, examinations, merit-based hiring, the government appointed” System, the town government to appointing the general ledger accounting monthly assessment, the end of the year does not adhere to the principle of lax and underemployment of the general ledger accounting adjustments to replace. (2) Implementation of cost voucher “first nuclear, after approval, and then record” system, improve the voucher management, good off-payment. The introduction of this measure, give full play to the supervisory functions of accounting, completely changed the passive financial management situation.