随着市场经济向纵深发展,承包经营的不断演变,企业的销售技术服务网点(一般指企业外设的汀货、加工、安装、售后服务,技术咨询零配件的销售等内部相对独立的经济实体)的会计核算、财务管理、财务收支及经济效益的审计日益成为企业理财的一个突出问题。我们推行了一整套适合本厂厂情的“流动会计与巡回审计”的管理模式,辅之以厂内银行的内部稽核制度.较好地把会计和审计理论同实践结合起来,起到了明显的防护和建设性的作用。一、以专业管理替代 With the deepening of the market economy and the continuous evolution of contracting operations, the sales and service network of the enterprise (generally refers to the relatively independent economic entities within the enterprise such as the sales, processing, installation, after-sales service, and sales of technical consulting spare parts, etc.) ) Of the accounting, financial management, financial revenues and expenditures and the audit of economic efficiency has become a prominent issue of corporate finance. We have implemented a set of management mode suitable for the factory’s “mobile accounting and circuit audit”, which is complemented by the internal audit system of the factory bank. It is better to combine accounting and auditing theory with practice and play a Clearly protective and constructive. First, to professional management alternative