在当前进一步改革开放、大力发展商品经济形势下,核算任务日益繁重,为了加强会计工作,要严格凭“会计证”上岗。凭证上岗在一定程度上可保证会计人员的质量,促进会计队伍素质的提高;同时,也可增强会计人员的责任心、荣誉感,调动他们的工作、学习积极性。 Under the current situation of further reform and opening up and vigorous development of the commodity economy, the task of accounting is becoming more and more arduous. In order to strengthen the accounting work, we must strictly follow the guidance of the “Accounting Certificate”. Voucher induction to a certain extent, to ensure the quality of accounting staff to promote the quality of the accounting team to improve; the same time, accounting staff can also enhance the sense of responsibility, honor, mobilize their work and study enthusiasm.