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当前,在会计界,对于企业领导坚持办理的违反国家财政制度、财务制度的收支,许多会计人员往往感到无可奈何,只好唯命是从。他们感慨地说:“会计人员毫无权力可言,《会计法》第十九条不是还有“单位行政领导人坚持办理的,会计机构、会计人员可以执行”的规定吗? 这,实在是对《会计法》第十九条的曲解! 《会计法》第十九条规定:“会计机构、会计人员对违反国家统一的财政制度、财务制度规定的收支,不予办理。会计机构、会计人员认为是违反国家统一的财政制度、财务制度规定的收支,单位行政领导人坚持办理的,会计机构、会计人员可以执行,同时必须向上级主管单位行政领导人提出书面报告,请求处理,并报
At present, in the accounting field, many accountants often find it hard to manage the revenue and expenditure that the business leaders insist on in violation of the state financial system and the financial system. They said with emotion: “Accountants have no power at all. Article 19 of the Accounting Law does not mean that there are still” provisions that the administrative leaders of the units should insist on, that the accounting organs and accountants can enforce. “This is really Article 19 of the ”Accounting Law“ misinterpreted! Article 19 of the Accounting Law stipulates: ”Accounting institutions and accountants shall not handle any payments or payments in violation of the unified financial and financial systems of the state. Accounting institutions and accountants think it is a violation of the unified national financial system, the financial system of revenue and expenditure, unit administrative leaders insist on handling, accounting institutions, accounting personnel can perform, at the same time must be superior to the competent administrative unit to submit a written report, Request processing, and reported