论文部分内容阅读
为贯彻朱镕基副总理在全国第四次会计会议上提出的“约法三章”,我局就区级行政事业单位会计基础工作进行了调查,其基本现状是: 一、会计人员素质偏低 根据48个行政事业单位调查,设置独立会计机构的单位13个,只配备会计人员的单位35个,其中6个单位虽有指定内审人员,但均未设置内审机构。这些单位共配备会计人员(含出纳)105人,在本单位连续担任会计工作的平均工龄为32个月,从事会计
In order to carry out the “Three Provisions” promulgated by Zhu Rongji at the Fourth National Accounting Conference, the Bureau conducted a survey on the basic accounting work of district-level administrative units. The basic status quo is: First, the quality of accountants is low. According to 48 administrative In the investigation of public institutions, there were 13 units with independent accounting institutions and 35 units with only accounting personnel. 6 of them did not have internal auditing bodies although they designated internal auditors. These units are equipped with a total of 105 accounting staff (including cashier), the average length of service in our continuous accounting work is 32 months, engaged in accounting