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乡镇企业财务管理的好坏,直接影响到乡财政收支增长的速度,乡财政也应和县以上财政管理国营和集体企业那样,配备企业财务专管人员,把乡镇企业财务管理列入乡财政的议事日程,承担起对企业财务的指导和监督任务。首先要抓好乡镇企业财会人员的业务培训,技术考核,技术职务评聘,奖惩和人员调整等工作,稳定财会队伍。其次要加强会计基础工作,提高核算质量。目前乡镇企业成本核算不准,盈亏严重失实是普遍存在的问题,乡财政必须花大力气帮助乡镇企业加强会计基础工作,做到凭证齐全,手续完备,帐实、帐帐、帐表相符,成本核算正确,盈亏计算真实。第三,要控
The quality of township enterprises’ financial management will directly affect the growth rate of rural financial revenues and expenditures. As for the financial management of townships and townships above the county level, they should also be equipped with specialized financial management personnel to include the financial management of township enterprises in the rural finance The agenda, to assume the guidance and supervision of corporate finance task. First of all we must do a good job of the township enterprises accounting personnel business training, technical assessment, appraisal of technical positions, rewards and punishments and personnel adjustments and other work to stabilize the accounting team. Second, we must strengthen the basic accounting work to improve the quality of accounting. At present, the cost accounting of township enterprises is not allowed, and the serious loss of profits and losses is a common problem. The township financial affairs must make great efforts to help the township and village enterprises to strengthen the basic accounting work so that the vouchers are complete and the formalities are complete. The actual accounts, the accounts, the statements of accounts and the costs Correct accounting, profit and loss calculation is true. Third, we must control