编辑同志: 粉碎“四人帮”之后,国务院重新颁发了《会计人员职权条例》,明确规定了财务会计人员的职责和权限,这对广大财会人员是一个极大的支持和鼓舞。广大财会工作者正在利用《条例》这个有力武器,进一步做好财会工作,同时与各种无视国家财经纪律的行为进行坚决的斗争。在斗争面前,他们不怕穿小鞋,不怕辱骂,甚至不惜生命危险,忍受殴打和凌辱,坚决维护党和国家的财经改策和纪律。这种无私无畏的精神是值得我们很好学习的。但是,事情还有另一个方面,现在仍有少数人无视《条例》的规定,任意破坏财会制度,违反财经纪律。当财会人员对他们提出劝告和制止时,有的竟蛮横无理地辱骂和殴打财会人员。比如:有个厂要到外地购买化验用品,采购人员要带现金二百元。会计叫他只带必要的差旅费,贷款可以通过银行结算。但他坚持 Editorial Comrades: After the smashing of the “gang of four”, the State Council reissued the “Regulations on the Accounting Staff’s Empowerment,” clearly defining the duties and powers of financial and accounting personnel, which is a tremendous support and encouragement for the vast number of financial and accounting personnel. The vast number of accounting workers are using the “Regulations” this powerful weapon to further improve the accounting work, at the same time with a variety of disregard of national financial discipline and conduct a resolute struggle. In the face of the struggle, they are not afraid to wear small shoes, are not afraid of abuse, and even risk their lives, endure assault and abuse, and resolutely safeguard the party and the state’s financial reform and discipline. This selfless and fearless spirit deserves our good study. However, there is another aspect of the incident. At present, there are still a few people who have disregarded the “Regulations” and arbitrarily destroyed the financial system and violated financial and economic discipline. When the accountants advised them and put an end to them, they actually verbally verbally abused and beat accountants. For example: There is a factory to go to the field to buy laboratory supplies, procurement staff to bring 200 yuan in cash. Accounting call him only with the necessary travel expenses, loans can be settled by bank. But he insisted