论文部分内容阅读
会计人员专业化管理是对会计人员、会计工作和会计制度进行专业归口管理。会计人员是进行会计工作的主体,其职业道德的好坏,和业务技能的高低,直接影响会计工作的质量,对会计人员的管理就是要管其职业道德和业务技能,目的是为了提高会计工作水平,中心思想是激发会计人员工作热情。为此,必须从稳定会计队伍和纯洁会计组织入手,管理好会计人员职业、职务、职称、奖惩和培训等,以提高会计队伍素质,实现会计管理的目的,发挥会计人员在促进经济繁荣中的作用。会计工作是对社会主义资金运用进行预测、反映、控制、监督和决策等一系列工作的总称,是会计专业化管理的核心。财政经济工作的开展,必须依赖于会计职能充分发挥。一方面会计在对经营过程中资金运动进行预测、反映和决策,以提高资金的利用效果,另一方面按照国家财政法规制度,对经营资金的运动进行控制和监督,以维护国家财经纪律。所以会计工作职能的充分发挥,是财政经济工作正常进行的重要保证。
The professional management of accounting staff is a professional centralized management of accounting personnel, accounting work and accounting system. Accounting staff is the main accounting work, its professional ethics is good or bad, and business skills, a direct impact on the quality of accounting work, accounting personnel management is to manage their professional ethics and business skills, the purpose is to improve accounting work Level, the central idea is to stimulate the enthusiasm of accounting staff. To this end, we must start from the stable accounting team and the pure accounting organization, and manage the professional, professional titles, rewards and punishments and training of the accounting personnel in order to improve the quality of the accounting team and achieve the purpose of accounting management, and to play the role of accountants in promoting economic prosperity effect. Accounting work is a general term for a series of tasks of forecasting, reflecting, controlling, supervising and making decisions on the use of socialism funds. It is the core of specialized accounting management. The implementation of financial and economic work must rely on the full play of accounting functions. On the one hand, accounting forecasts, reflects and decides capital movements in the course of operation so as to enhance the utilization of funds; on the other hand, it controls and supervises the movement of operating funds in accordance with the state financial laws and regulations so as to safeguard national financial discipline. Therefore, giving full play to the functions of accounting work is an important guarantee for the normal operation of the financial and economic work.