近年来,乡镇企业如雨后春笋般迅猛发展起来,它对促进乡镇经济的发展发挥了积极的作用。但在财务管理方面普遍较为混乱:制度不统一,产权不清晰,生产成本不细不准,一年一算帐。为了改变这种混乱局面,笔者认为应该以新的工业企业财会制度来规范乡镇企业的财务行为,具体应抓好以下几点:一、充分认识财会制度改革的重要性,提高执行的自觉性。不能把这次财会制度的改革,简单地理解为是财会方法的改变或核算科目的调整,或以为单纯是财会人员的事情,要把它作为 In recent years, township and township enterprises have mushroomed rapidly. They have played a positive role in promoting the development of the township economy. However, financial management is generally more confusing: the system is not unified, the property rights are not clear, the production cost is not accurate, and the accounts are calculated every year. In order to change this chaotic situation, the author believes that the financial behavior of township and village enterprises should be regulated by the new financial system of industrial enterprises. Specifically, the following points should be addressed: First, fully understand the importance of the financial system reform and improve the implementation of the consciousness. The reform of the financial accounting system cannot be simply understood as a change in accounting methods or an adjustment of accounting subjects, or simply as a matter for accountants, and it should be taken as