摘要
目前中等职业学校会计监督存在基础薄弱、监督职能未充分发挥、监督人员素质偏低等问题,应切实加强会计基础工作,提高会计工作的规范化水平,同时从改变学校会计人员的"身份"入手,营造会计独立的格局,提高学校负责人的会计法律意识,并建立健全会计人员继续教育检查和考核制度,通过各种途径提高会计人员的法律意识和职业道德水平。
There exist many problems in the accountant monitoring work of secondary vocational schools,such as weak basis,insufficient exertion of monitoring function and low quality of monitoring staff.Therefore,the accountant basic work should be strengthened to enhance the regulation level of accountant work;meanwhile,the identity of accountant staff should be changed to build independent work structure for accountants and enhance the legal sense of school leaders responsible for accountant work;the inspection and examination system for further education of accountant staff should be built and optimized to enhance the legal sense and professional moral level of accountant staff through various approaches.
出处
《职业技术教育》
北大核心
2010年第35期67-68,共2页
Vocational and Technical Education
关键词
中等职业学校
会计监督
内控制度
secondary vocational schools
accountant monitoring
inside control system
