近年来，基层纪委在案件调查中发现，有些企业财务管理相当混乱，毁帐现象比较严重。 一是财会人员业务素质差，怕出了经济问题承担责任而毁帐。有些会计人员会计常识缺乏，把许多帐记成了“糊涂帐”、“皮包帐”。由于对本单位帐目收支情况心里没底，怕在查帐时出现问题，因此 In recent years, the Commission for Discipline Inspection at the grassroots level found in the investigation of the cases that some enterprises have been quite chaotic in financial management and the phenomenon of bankruptcy has been rather serious. First, the poor quality of financial accounting staff, afraid of the economic problems borne responsibility. Some accountants accounting lack of common sense, many accounts into a “confused account”, “wallet account.” As a result of this unit’s balance of payments did not mind the heart, afraid of problems in the audit, therefore