近几年来,贯彻调整、改革、整顿、提高的方针,整个国民经济有了进一步的发展。但是应该看到,现在有不少企业存在着挤占国家财政收入、乱摊成本、搞计划外基建、挥霍浪费、对坚持制度的财会人员进行打击报复等严重违反财经纪律和违法乱纪的现象,对此,却没有一个强有力的机构和办法来加以限制和制止。这个问题如果不解决,四个现代化将有“千里之堤,溃于蚁穴”的危险。为此,建议在全国范围内,自上而下设立企业会计服务中心——会计公司(或会计事业局),负责办理企业的会计工作。会计公司隶属于财政部门领导,是一个事业单位,负责办理企业的单据审核、帐务处理、会计报表的填报等工作。企业的月、季度财务收支计划,内部经济核算等工作,仍由企业财务科负责。会计公司是一个既为企业服务又负责财务监督的经济机构。它既参与企业的经 In recent years, with the guideline of adjustment, reform, rectification and improvement, the entire national economy has further developed. However, it should be noted that many enterprises now have serious violations of financial and economic discipline and law-breaking issues such as repression of repayment of state revenues, cost of indiscriminate sharing, unplanned infrastructures, squandering of waste and waste of funds, persecution of financial institutions that adhere to the system, In this regard, there is no powerful mechanism and method to limit and stop it. If this issue is not resolved, the four modernizations will have the danger of “running through the embankment of miles and collapsing in ant places.” To this end, it is suggested that a nationwide accounting office (or accounting office) be set up as an enterprise accounting service center to handle the accounting work of enterprises. Accounting company under the leadership of the financial sector, is a public institution, responsible for handling the business documents audit, accounting treatment, financial statements and other forms of reporting. Business monthly and quarterly financial revenue and expenditure plans, internal economic accounting and other work, is still responsible for the corporate finance section. An accounting firm is an economic institution that serves both the enterprise and financial supervision. It is both involved in the business