论企业基层财务人员的非自主行为

Non-willing behaviors of financial personnel of enterprise primary level

企业基层财务人员非自主行为是指接受领导的授意、指使或强令,违法办理会计事项的行为。非自主行为严重影响了企业的发展,扰乱了整个社会经济发展的正常秩序。本文在分析企业基层财务人员非自主行为产生原因的基础上,提出了基层财务人员非自主行为治理对策。

This paper discusses the non-willing behaviors of financial personnel of enterprise primary level,which refer to the behaviors that some financial personnel of enterprise primary level according to the incite,instigate of or forced by the leadership to undertake accounting items not pursuant to the applicable laws and regulations.The non-willing behaviors seriously affect the development of enterprises and disturb the economic order.Based on the analysis of the origins,this paper proposes some countermeasures of non-willing behaviors of financial personnel of enterprise primary level.