评定好会计干部技术职称,对调动财会干部社会主义四化建设的积极性,加强财务管理,做好会计工作,都会起到重要作用。但如果对评定技术职称所规定的条件缺乏全面认识,处理不当,就会带来不良的后果。为此,在开展评定工作时,要处理好四个关系。第一,摆正政治条件和业务条件的关系,把政治条件作为评定的前提。确定或晋升技术职称时,固然应以干部的学识水平、业务能力和工作成就三个条件为主要依据,但是党的“德才兼备”的干部政策要求,作为国家干部的会计,必须是在政治上立场坚定,热爱社会主义,拥护党的路线、方针、政策,在工作中坚持四项基本原则。否则,财会技术再高,也不能很好地为社会主义服务。当前经济领域里发生的贪污盗窃、投机倒把、走私贩私、行贿受贿的大量犯罪事实说明了这个问题。因此,评定时必须把政治表现、思想品德、工 Assessing the professional titles of accounting cadres will play an important role in mobilizing the cadres in the four modernizations of socialism, strengthening financial management and doing a good job in accounting. However, if the conditions stipulated in the appraisal of technical titles are not fully understood and handled properly, they will have adverse consequences. To this end, in carrying out the assessment work, we must handle the four relations. First, put the relationship between political conditions and operational conditions right, and take political conditions as the prerequisite for assessment. When determining or promoting technical titles, the three conditions of knowledge, capability and accomplishment of cadres should be the main basis. However, the requirements of the party’s “cadres with ability and political integrity” require that as cadres in state cadres, they must be politically They hold firm positions, love socialism, support the party’s line, principles and policies, and uphold the four cardinal principles in their work. Otherwise, the finance and accounting technology will not be able to serve socialism well. The fact that corruption, theft, speculation, smuggling and smuggling, bribery and bribery occurred in the current economic field illustrates this issue. Therefore, the assessment must be political performance, ideological and moral, workers