读了《让财会人员的腰杆子硬起来》一文,深有同感。为了维护财经纪律,很多财会人员付出了重大的代价,事迹感人。另方面,财会人员由于腰杆子不硬,迫于领导权势弄虚做假的亦大有人在。例如一个不到千人的加工厂,可以把几十万元的商业利润和上百万元的工业利润窝藏在企业里,不上交国家财政。还有个六百人的施工单位,将百万元的已完工程隐瞒不报,把已经实现了的利润窝藏在企业里不上交。象这样的问题,不能简单地指望改变财会主管人员的隶属关系、或者来个跨区大检查就能解决问题的,而必须从管理体制上和业务建设上来一个根本的改革。因此提出如下建议: 一、建立国家财政系统的审计 Read the “Let the accounting staff hard waist up” a text, feel the same. In order to maintain financial discipline, many accounting personnel have paid a significant price, deeds touching. On the other hand, due to the fact that the financial officers are not hard-faced with their lower backs, there are still many people who are forced to resort to fraud by leading the power. For example, a processing plant of less than a thousand people can harbor hundreds of thousands of yuan of commercial profits and millions of yuan of industrial profits in the enterprises without paying the state treasury. There is also a construction unit of 600 people who will not report the completed project of one million yuan and hide the realized profits in the enterprise. Such problems as one can not simply expect to change the affiliation of the chief accountant, or solve the problem by taking a large cross-border inspection. However, we must make a fundamental reform from the management system and the business construction. Therefore put forward the following suggestions: First, establish the audit of the national financial system