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最近国务院发出了整顿企业财务,对国营工交企业进行财务检查的通知。对企业财务情况进行检查是很有必要的,这是整顿企业的必然深入。与此相联系的,我认为,还必须对会计工作进行检查和整顿,某些企业的财务管理混乱,首先是从会计工作混乱开始的。会计工作一混乱,它就失去了对经济活动进行真实反映与严格监督的作用。当前会计工作混乱状态,表现是多方面的,主要的有如下几点: 一、不按会计制度办事,会计工作“粗、假、
Recently, the State Council issued a circular on rectifying corporate finance and conducting financial inspections of state-owned industrial and commercial enterprises. Check the financial situation of enterprises is necessary, it is necessary to rectify the depth of the enterprise. In connection with this, I think that accounting work must also be inspected and rectified, and the financial management of some enterprises is chaotic, starting with the chaos in accounting. When the accounting work is confused, it loses its role of truly reflecting and strictly supervising economic activities. The current accounting work in chaos, the performance is multifaceted, the main points are as follows: First, do not follow the accounting system, accounting work "rough, fake,