摘要
会计工作不相容岗位相分离对于规范财会人员行为、维护单位利益具有重要的价值,实践中可以从完善会计凭证、构建权责一致的分工体系、建立监督检查机制等途径推动岗位分离目标的实现。
The separation of incompatible accountant positions is significant for normalizing account-ants’behaviors and maintaining units’interests.In practice,the goal of separation can be achieved by per-fecting accountant certificate,constructing division system with consistent power and responsibility,and setting up mechanism of supervision and examination,etc.
出处
《大连教育学院学报》
2014年第3期78-79,共2页
Journal of Dalian Education University
关键词
会计
不相容岗位
相分离
accountant
incompatible positions
separation
