Accounting experience (1) Strengthening the financial work of trade unions is the consistent requirement of the ACFTU, the important connotation of realizing the maintenance function, the important guarantee of completing the tasks of trade unions and promoting the development of trade unions, and the inevitable requirement of adapting to the new tasks of trade unions in the new period and new stage. However, in order to effectively improve the level of trade union financial work and give full play to the functional role of financial work, we must work hard on the "four combinations" in accordance with the requirements of establishing and implementing Scientific Outlook on Development.
From the perspective of economics, macro-management means that government departments make full use of relevant economic policies, economic means and legal norms to continuously guide the business behavior of enterprises. For trade unions, there is actually a macro-management problem. The macro-management of trade unions is mainly to make decisions, plans, adjust, supervise and provide services on the use direction, investment direction, capital flow direction and revenue and expenditure structure of trade union funds through the financial department of trade unions, so as to play a guiding role in carrying out various work and organizing various activities of trade unions, ensure that the key work of trade unions and other work are carried out in a healthy and orderly manner, and ensure that the maintenance function and other functions of trade unions are fully and effectively performed.
Emphasizing micro-management means putting the requirements of macro-management into the key work of trade union organizations at present and in the future. First, we should thoroughly study the impact of unbalanced work development on the financial and property management of trade union organizations, take corresponding positive measures and countermeasures, and strive to collect the trade union funds receivable in time and in full. Second, we should thoroughly study the impact of major policy adjustments on the financial and property management of trade unions. For example, in the current society, the allocation of human and material resources is constantly reorganized, the distribution of productivity among enterprises and within enterprises is constantly adjusted, and the situation of enterprise cancellation, merger, divestiture and diversion is constantly occurring, which has a great impact on the financial and property management of trade union organizations. Trade union organizations at all levels must actively think ahead, make preparations in advance, and do everything possible to ensure the safety and integrity of trade union assets. Third, we should thoroughly study the impact of major economic activities on the financial and property management of trade unions, such as the major investment of trade unions in enterprises and institutions, the implementation of renovation projects, the purchase of large-scale equipment, and the development of major activities. Trade unions and financial departments at all levels should carefully study the feasibility and infeasibility according to their own financial resources, both actively and cautiously.
First of all, we must accurately grasp which areas belong to the key areas. At present and in the future, the key areas of trade union financial work should include at least three aspects: first, the management of trade union construction project funds; Second, the use of large funds for major activities of trade unions; The third is the scientific decision and demonstration of trade unions' investment in enterprises and institutions. The financial departments of trade unions at all levels should conscientiously perform their duties, strengthen supervision and management, strictly follow the requirements of the Communist Party of China, in accordance with rules and regulations, and in accordance with the needs that are conducive to the comprehensive, coordinated and healthy development of trade unions at all levels, effectively manage and make good use of funds, and play the functional role of the financial department in the management of key areas.
Secondly, management in other fields cannot be relaxed. Such as the purchase of large-scale equipment and bulk materials, we must strictly implement the open procurement method and resist the influence of bad phenomena such as kickbacks; The expenditure of renovation projects should be strictly implemented by public bidding, reflecting the principle of fairness and openness, and reducing expenses as much as possible; The daily reception expenses should be strictly controlled, and the reception scope and standards should be strictly controlled, with warm service and frugality as far as possible.
Experience of accounting (2) Before, I always thought that my knowledge of accounting theory was solid and strong, and just like all work, I mastered the rules and did exactly what I had learned. Then, being an excellent accountant should be no problem. At this moment, it is discovered that accounting is actually more concerned with its practical operation and practicality. Without operation and practice, everything else is zero! I really walked from the textbook to the reality, and got a detailed understanding of the whole process of accounting work. During my internship, I tried my best to transform the theoretical knowledge I learned in school into practice and try to combine theory with practice.
After my internship in January, I benefited a lot:
1, is to have a firm belief.
2. Carefully understand the overall situation and working system of the company. And abide by the company's regulations, only in this way, can work with ease.
3. Learn how to get along with and communicate with others. Only in this way can we have good interpersonal relationships. Work with ease. You must be polite, modest, tolerant, caring, helping and understanding with your colleagues.
The accounting profession is full of opportunities and challenges. To become a high-quality accountant, at least the following conditions are required:
1, professionally speaking, you should be familiar with the national financial policies, systems and decrees, be proficient in professional knowledge, master technical methods, study accounting business, and have reserve learning potential.
2, from the professional ethics, to be loyal to their duties, to act rigorously, to keep a secret.
3. From the perspective of career decision potential, we should be experienced, deal with it properly, and cooperate with "combat".
Generally speaking, accountants should have these qualities, but if they want to succeed, they should exercise in practice. Only in this way can they truly succeed in accounting profession. This internship has brought me a rare opportunity to go deep into society and experience life. Taking advantage of this rare opportunity, I worked hard, set strict demands on myself, humbly asked the instructor for advice, earnestly studied accounting theory and accounting laws and regulations, and mastered some basic accounting skills, thus realizing that I should learn more in the future, which intensified my sense of urgency and laid the foundation for truly entering the society, displaying our talents and taking up the post.
Internship is an experience that every college graduate must have. This internship enables us to understand the society and consolidate our knowledge in practice. Internship is a test of every college graduate's professional knowledge. This internship allows us to learn a lot of knowledge that we can't learn in class at all, which not only broadens our horizons, but also increases our knowledge, laying a solid foundation for us to further move towards society in the future, and is also the first step for us to go to work.
Through this internship, I not only cultivated my practical potential, increased my practical experience, shortened the distance between abstract textbook knowledge and practical work, and made a new start in practical financial work. Moreover, I am fully aware of my own shortcomings. Because computerization is not universal in every unit, many accounting subjects in our country conduct accounting by semi-manual and semi-computerized methods at the moment, so I teach myself abacus knowledge that I haven't learned in school during my internship.
In this era of advancing with the times, as a student of accounting major, he should learn the professional knowledge of accounting major better and lay a good theoretical foundation during his study at school. During the financial internship, I will seriously participate in every internship opportunity as required, sum up the experience in practical operation and accumulate my own shortcomings in learning, pay close attention to and understand the latest trends in the development of accounting work, and lay a solid foundation for the accounting work I will be engaged in in in the future. When I go to work, I will be able to become a veritable accounting professional, find my own place in the big waves and make my due contribution to the social economy.
Experience of accounting (3) What is "accounting"? This word is very familiar to people, but not many people know its true meaning. "Accounting" is both a verb and a noun. Verbs refer to the work of accounting, and nouns refer to people engaged in accounting work. The original intention of accounting is to collect data, calculate revenue and expenditure and calculate profit and loss. Its own function is statistics and reflection, and its management and supervision are its extended functions.
Accounting, whether accounting work or accounting personnel, is just a tool. Accounting work is a tool that people use to express a real economic activity; Accountants are "tools" for leaders or employers to serve them according to their needs.
Some experts have given many definitions of "accounting" and have different school views, and a complete theoretical system and operational guidelines have been formed internationally. The theory and practice of accounting is also advancing with the times and developing constantly. From knotting notes to bookkeeping, from manual accounting to computerization, accounting work is constantly updated, and the development of informatization will bring greater innovation and change to accounting work in the future. However, no matter how it develops, it will remain unchanged and return to its original nature. "Accounting" is a "tool" for serving mankind.
First, the knowledge structure of accountants
An accountant is a natural person engaged in accounting work, so he should have certain knowledge and skills. Of course, according to the size, conditions and requirements of their service units, the requirements for the knowledge structure of accountants are also quite different.
The knowledge structure of accountants is generally divided into two aspects, one is cultural knowledge, the other is communication ability. There are different levels of cultural knowledge and communication skills, but the most basic knowledge is Chinese, mathematics and certain expression skills. Further is to have certain legal knowledge, such as tax law and economic law. If you want to participate in management better, you need to have professional knowledge in the corresponding industry, such as basic knowledge of machinery and electronics. If it is a joint venture or a foreign company, you should also have a certain level of foreign language. So it varies from job to job and from your position.
Therefore, it is not difficult to be an ordinary small accountant. A junior high school student is enough. However, to be an excellent accountant in a large enterprise, it is necessary to have all aspects of knowledge and strong communication skills, and a doctoral student may not be able to do so. Therefore, accountants should constantly learn, constantly enrich and improve themselves and move towards higher goals.
Second, the moral quality of accounting personnel
Accountants should have a certain level of knowledge, but that's not enough. They must also have good moral quality. I think a good accountant should basically have the following qualities: hard work, studious, unselfish, pragmatic and dedicated.
First of all, we must have the spirit of hard work. Sometimes the accounting work is very easy, sometimes it is very hard, and the workload at the end of the month and the end of the year is relatively large, and sometimes it is necessary to work overtime to catch up with the statements. In the hot summer, you should work as usual; In the cold winter, you can't take time off. The hotter it is, the busier it is; The colder it is, the more work there is. This is well known to all, so you can't do it without hard work.
The second is to have the spirit of being diligent and eager to learn. The times are advancing and accounting is developing. You can't do it without studying. Now the accounting system is changing again and again, in line with international standards and convergence with the world, and has undergone earth-shaking changes for decades. From rules to systems, from systems to norms, there will be new theories in the future. Will you not learn?
The second is to have the spirit of honesty and dedication. This is not to ask our accountants to be unpaid and not to pursue their own legitimate interests. It means that we can't use our work to engage in malpractices and seek personal gain. You want salary and bonus, but you can't embezzle. The so-called dedication is to dedicate our intelligence and make certain contributions to the unit and the country. This contribution may or may not be equal to your remuneration. It can be said that it is not equal in most cases. If you care too much, then you should not be an accountant and become a boss.
Finally, we should be pragmatic and dedicated. The so-called pragmatic, that is, according to the specific situation of your unit, comprehensive requirements of all aspects, choose the appropriate way to carry out practical work. It is not enough to illuminate books, and it is not feasible to bite the provisions. The so-called dedication means having professional ethics, not forgetting the essence of "accounting" and being loyal to your profession. Your account can't be a muddled account, and your people can't be a muddled person.
Third, the legal responsibility of accounting
Accounting is not only an ordinary job, but also a special job. The reason why it is special is that it is legal, accounting work and accounting personnel are legally bound, and those who violate the regulations will be punished, and those who violate the criminal law will be investigated for legal responsibility. Therefore, we should grasp this boundary and protect our legitimate rights and interests.
Fourth, the professional risks of accounting
Accounting is a very decent job, but also a high-risk job. Nowadays, it is difficult for accountants to work in a unit for a long time. Of course, some of them voluntarily resign because of unsatisfactory treatment and unsatisfactory development prospects, but the main reason is occupational risk.
1, because the unit requires accountants to make false accounts, which involves legal responsibility, and the accountants are unwilling to do it and dare not do it.
2. The person-in-charge (or boss) of the unit gives directions to the accounting work, and you are dismissed because you don't want to be pushed around at will.
3. The person in charge (or boss) of the unit bossed around, didn't respect your personality, treated you as a slave, and you left because you were indignant.
4, suspected of violating the rules and being punished.
5, violate the criminal law and shall be investigated for legal responsibility.
Experience of accounting (4) Internship is really an experience, and only by personal experience can you know the taste.
The knowledge learned in textbooks is the most basic knowledge. No matter how the actual situation changes, if you grasp the most basic knowledge, you can change with constancy. If you haven't studied systematic accounting theory knowledge and don't know those professional financial vocabulary, it is quite difficult to complete accounting work.
Accounting work is complicated and subtle, and it is not profound words, but repeated Arabic numerals, so it is easy to feel tired. Once the attention is not concentrated, it will lead to problems such as account records, login errors, and calculation errors. Only by calming down and doing it seriously will there be no mistakes. Therefore, at work, you should be absolutely highly focused, not distracted or impetuous. Otherwise, the efficiency is extremely low and there are many mistakes and omissions.
Facing the lawyers in the firm, watching what they do every day, in fact, is similar to my work in essence, with constant repetition. However, they are always forbidden to wait. Every piece of evidence, every document, every procedure and every link must be checked and checked repeatedly to ensure the quality and efficiency of the work. In litigation documents, every word and sentence is carefully scrutinized and conceived. Just like accounting, you have to haggle over every decimal point. How boring and boring it looks. However, only when I really put my heart into it can I find that the fun of work lies in the prudence in the process and the ease after completing the work. When you find that your work is getting more accurate and efficient day by day, that kind of spiritual satisfaction is beyond others' understanding.
Occasionally I chat with lawyers in my spare time, only to find that their views on finance are quite original, which makes me realize the value of my work. Accounting is the most basic construction of an operating organization, and it is also a key department to grasp the lifeline of the economy. No matter how big or small the company is, it operates around the economy. This position is very important, and every number is related to the rise and fall of the company. After all, in this commercial society, the economy affects all companies and all people, and most of the daily legal affairs are actually generated around the economic flow. Therefore, the importance of the accounting department cannot be ignored. As a department that grasps all economic trends, it is like a gear of fate. Once it stops, the whole company will no longer be able to operate normally.
Good professional quality, serious professionalism, rigorous work attitude and incorruptible moral cultivation are all basic requirements for accountants. In addition, as accountants, external communication and communication skills are also quite demanding. The comprehensive quality of an accountant reflects the overall level of a company.
After this period of practical study, my understanding of accounting work has improved more. Accounting work, like an art, needs to concentrate on cultivation and improve itself in order to get more affirmation and recognition. Only with professional knowledge, you can't be competent for accounting work, and you must have comprehensive quality cultivation to be a qualified accountant. Only by recognizing our own shortcomings and the importance of accounting work can we make ourselves more aware of our position, our responsibilities and the true significance of our work. Only by persisting and striving for perfection can we become an excellent professional accountant.
Accounting experience (5) This year is my second year in financial work. Supposedly, each of us who pursues progress will inevitably make an inventory of ourselves at the end of the year. This is also a spur to yourself. In a year's time, with the help and guidance of leaders and colleagues, through my own efforts, I have further improved my professionalism, ideological realm, professional quality and working ability, and achieved certain work results. I can abide by the law, study hard, study hard, work hard, treat my job with diligence and conscientious attitude, and play my due role in financial positions. In order to sum up experience, carry forward achievements and overcome shortcomings, we will briefly review and summarize the work in xx years as follows.
This year's financial accounting work summary can be divided into the following three aspects.
First, strengthen the study of financial accounting work and pay attention to improving personal cultivation.
1, through magazines, newspapers, computer networks, TV news and other media, actively participate in political study, abide by labor discipline, unite with comrades, love the collective, obey the distribution, be serious and responsible for logistics work, and strive to be realistic, realistic and innovative in work. Complete all the work arranged in the park with a positive and enthusiastic attitude. Actively participate in various activities in the park, do all the work well, and actively demand progress and strengthen political, ideological and moral cultivation.
2, seriously study the provisions of finance and clean government, and consciously act in accordance with the national financial policies and procedures.
3. Work hard on business knowledge, actively participate in the training of various business skills organized by relevant departments, strictly follow the requirements of "being diligent in learning, being good at creating and willing to contribute" put forward by Comrade Hu Jintao, adhere to "stressing learning, politics and righteousness", and always take tolerance, willingness to pay and obscurity as their own criteria; Always take enhancing service awareness as the basis of all work; Always put the work in a rigorous, meticulous, down-to-earth, realistic and down-to-earth manner; Fourth, constantly improve the learning methods, stress the learning effect, "study at work, work in learning", persist in applying what you have learned, pay attention to integration, integrate theory with practice, consolidate and enrich comprehensive knowledge with new knowledge, new thinking and new enlightenment, and make knowledge grow with age, so as to continuously improve your comprehensive ability.
Two, love their jobs, solid financial and accounting work, not afraid of difficulties, brave to shoulder heavy burdens, enthusiastic service, play its due role in their posts.
1, hard-working, willing to endure hardships and dedication. Due to the financial standardization and rectification of the education system, the intensity and difficulty of financial work have increased. In addition to completing the reimbursement work, I also take care of the logistics work and other business in the park. In order to complete various tasks according to quality and quantity, I don't care about personal gains and losses, don't pay attention to personal benefits, and often work overtime. Carry forward the spirit of being willing to endure hardships and dedication in the work, and always be able to work hard and do your duty. While completing the task of reimbursement, we should give consideration to the logistics work and accomplish all the tasks well.
2, the overall situation, obey the arrangement, unity and cooperation. This year, according to the work arrangement in the park, I changed from the original bookkeeping position to the reimbursement position. In the process of post change, I can take care of the overall situation, obey the arrangement, learn from experienced comrades with an open mind, seriously explore and summarize methods, enhance business knowledge, master business skills, unite comrades, strengthen cooperation, quickly adapt to the new job, get familiar with the reimbursement business, and do a good job in financial audit and supervision with all comrades.
3. Adhere to principles, be objective and fair, and act according to law. Over the past year, I have been mainly responsible for financial reimbursement. In practical work, based on the principles of objectivity, rigor and meticulousness, I have been realistic, carefully audited and strengthened supervision in handling accounting affairs, strictly enforced financial discipline, and carried out financial reimbursement according to the requirements of financial reimbursement system and standardization of basic accounting work. When reviewing the original vouchers, dare to point out the untrue, irregular and illegal original vouchers and resolutely refuse to reimburse them; The original vouchers with inaccurate and incomplete records shall be returned and required to be corrected and supplemented by the handling personnel. Through careful examination and supervision, the accounting voucher procedures are complete, standardized and legal, and the accounting information in our park is true, legal, accurate and complete, which effectively plays the role of financial accounting and supervision.
4, love their jobs, improve efficiency, warm service. On the financial front, I have always devoted myself to my job with dedication, enthusiasm and patience. In the process of work, don't make things difficult for comrades, don't delay the time of reimbursement: timely reimburse authentic and legal vouchers; For non-compliant vouchers, specify the reasons and ask for correction. Efforts have been made to improve work efficiency and service quality, and the high-efficiency and high-quality service has won the praise of the teaching staff in the park.
Three, law-abiding, honest and self-disciplined, and establish a good image of financial accounting workers.
As a financial worker in the education system, I have a dual identity. Therefore, in the usual work, we should not only demand ourselves by the standard of a people's teacher, but also learn and master the education and teaching knowledge related to early childhood education, so as to learn from each other and be a model for others. Also, according to the standard of an accountant, we should strengthen the education and construction of accountants' professional ethics, be familiar with financial laws, regulations and rules and the national unified accounting system, and set up a good image of people's teachers and financial workers in preschool education.
Four, study hard, enhance business knowledge, improve the ability of financial accounting.
In order to adapt to the construction of a modern and civilized kindergarten and realize the goal of computerized accounting in our kindergarten, I was able to make full use of my spare time to strengthen the study and training of financial business knowledge according to my business study arrangements in xx years. By learning the knowledge of accounting computerization and the application of financial software, I have mastered the skills of computerization and improved my practical operation ability; Through the continuing education and training of accounting personnel, I have learned the standardization requirements of accounting basic work, so that my own accounting knowledge and level have been updated and improved, adapted to the current work requirements, and prepared for future work.
Five, there are also many shortcomings in the summary of financial accounting work, mainly in the following
1, the service is still not up to the requirements, and sometimes the attitude is blunt and civilized language is not used.
2. In my own job, due to lack of experience and professional level, there are many places that are not in place and are not skilled enough.
In a word, I enjoy the joy of harvest in the summary of financial accounting work, and I also find some existing problems in my work. In the future financial accounting work summary, I should constantly learn new knowledge and strive to improve my ideological and professional quality. The new year means a new starting point, new opportunities and new challenges. I am determined to make persistent efforts, by going up one flight of stairs.