邓小平同志南巡谈话后,各地吸收外资的工作出现了前所未有的迅猛发展趋势,尤其是乡镇合资企业越来越多。舟山市有65％左右的合资企业是在乡镇企业的基础上建立的,我们在对这些乡镇合资企业的验资、日常联系和年度决算报表验证中,发现了一些有待解决的问题。一、财会人员业务素质亟待提高。这些乡镇合资企业的会计,大部分是由原乡镇企业会计转任的,其素质远远跟不上形势发展的需要。有相当一部分财会人员的思维方式、业务水平仍停留在乡镇企业会计这一层次上,只能应付日常工作,有的连应付也很困难。同时由于一人兼任新老两家企业的会计工作,往往造成两厂的帐务相互混淆,差错百出。笔者以为,各地财税和外经委部门,应牵头 After Deng Xiaoping’s speech on the South tour, there has been an unprecedented rapid development in the work of foreign capital absorption in various places, especially the increasing number of township and township joint ventures. About 65% of the joint ventures in Zhoushan City are established on the basis of township enterprises. We have found some problems to be solved in the verification of capital verification, daily contact, and annual final accounts of these township joint ventures. First, the quality of finance personnel needs to be improved. Most of the accounting of these township joint ventures was transferred from the accounting of the original township enterprises, and their quality is far behind the needs of the development of the situation. A considerable part of the accounting personnel’s way of thinking and business level are still at the level of township and township enterprise accounting. They can only cope with daily work, and some even have to deal with it. At the same time, because one person is concurrently accountant for both the old and new companies, it often results in confusion between the accounts of the two plants and errors. The author believes that the finance and taxation departments and the foreign economic and trade commissions should take the lead