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80年代中期至99年代末,我们曾先后两次推行个体私营企业建账建制工作,但雷声大雨点小,收效甚微。原因何在?笔者认为主要有“四怕”、“四忧”、“四难”。一、建账业户有“四怕”一怕经营透明。我国传统的个体私营业户所实行的“老板账”大都是私账、暗账、密账、其经营活动与资金调度均是一人运筹,若雇佣一名会计人员参与经营管理,进行账务监督,无疑会涉及商业秘密,商事秘密一但泄露,会使业主失去市场竞争机遇而受到利益上的损失,这是部分业主不愿意建账的原因之一。二怕经营成本增加。增加一名会计人员,要增加一个人的开支,提
From the mid-1980s to the late-99s, we have successively promoted the establishment of individual and private enterprises in order to set up their accounts. However, the thunder and the thunderstorms were rather small with little success. The reason why? I think there are mainly “four afraid ”, “four worry ”, “four difficulties ”. First, the construction account households “four afraid ” a fear of operating transparent. Most of the “boss accounts” practiced by traditional private and private businesses in our country are mostly private accounts, secret accounts and secret accounts. Their operating activities and funds are one-person operations. If one accounting staff is employed for management, Business supervision will undoubtedly involve commercial secrets. However, once the commercial secrets are leaked, the owners will lose the opportunity to lose their opportunities in market competition. This is one of the reasons why some property owners are reluctant to set up their accounts. Second fear of operating costs increase. Increase an accountant, to increase a person’s expenses, mention