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据调查,益阳地区乡、村两级会计的常年变动率在18％左右,1987年上半年全区变动人数达750人,占村会计总数的22.2％。造成村级会计人员变动频繁的原因有如下情况:一种是由于会计坚持原则,得罪了领导和其他人员而被撤换。这种情况在750人中占29％。二是村级财务上连国家各部门,下接千家万户,加之有的会计身兼数职,或秘书、或统计员、或信贷员,五花八门,会计人员的工作量成倍增加,难度也逐年加大,部分村会计由于思想上、业务上难以适应,产生畏难情绪,主动要求辞职,属于这种类型的在750人中占14％。
According to the survey, the annual rate of change of the accounting at the township and village levels in Yiyang is about 18%. In the first half of 1987, the number of changes in the region reached 750, accounting for 22.2% of the total number of village accounts. The reasons for the frequent changes in village accountants are as follows: one is replaced by the principle of accounting persuasion and the guilt of leaders and other personnel. This situation accounted for 29% of 750 people. Second, the village finance even the various departments of the state, next tens of thousands of households, coupled with some accounting and the number of posts, or secretary, or statistician, or loan officer, varied, the workload of accountants doubled, the difficulty is also Increasing year by year, part of the village accounting due to ideological, business difficult to adapt to produce fear mood, take the initiative to request resignations, belonging to this type of 750 people accounted for 14%.