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安陆市塑料三厂不到一年时间换了三任会计,结果年终报表无人做,只好花400元请人代劳。另据报载,浙江某县药厂会计,因揭发广长的经济问题,“靠边站”长达23个月之久,虽然领导机关多次做工作,但厂长就是不用他。在《会计法》颁布已四年的今天,出现这种情况实在令人震惊。问题虽然发生在企业,但财政部门作为会计事务的管理机关,表现出相当的软弱和被动,暴露出我们在会计事务管理工作中确实存在一些薄弱环节。究其原因,我认为:从企业来讲,责任在于有些厂长不能正确处理国家、集体、个人之间的利益关系,不听取会计人员的正确意见,对会计人员的抵制、揭发不能容忍。也有一些厂长和会计人员缺乏心理相容性,一见着就来气。就财政部门来讲,管理会计事务的与管理企业财务的形成了“两张皮”,都管会计,又都不管会计,没有一套如何处
Anlu Plastic Factory in less than a year for the three accounting, the results of the year-end statements no one had to spend 400 yuan, please people to work. According to another newspaper, Zhejiang county pharmaceutical factory accountants, because of exposing the long economic problems, “aside” for up to 23 months, although the leading agencies to do many times, but the director is not him. In the four years since the enactment of the Accounting Law, this situation is truly alarming. Although the problem occurred in enterprises, the financial department, as the administrative organ of accounting affairs, showed rather weakness and passiveness, revealing that there are indeed some weak links in the management of accounting affairs. The reason, I think: from the business, the responsibility lies in the fact that some directors can not correctly handle the relations of interests among the state, the collective and the individual, do not listen to the accountants’ correct opinions, resist the accountants and expose intolerance. There are also some factory managers and accounting staff lack of psychological compatibility, just a breath. In terms of the financial sector, the management of accounting affairs and the management of corporate finance formed a “two skins”, both accounting, and regardless of accounting, there is no set where