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目前外贸会计基础工作存在的问题,主要是有法不依,企业不按会计法规去做;执法不严,没有实行奖罚或奖罚不分明,使会计法规起不到应有的作用。要改变这种状况,就要对症下药,采取有效的、切实可行的、对企业法人有一定约束力的措施和对策。一是把批准成立外贸企业同实施会计证条例结合起来。凡申请成立的外贸企业必须配备合格的外贸会计人员,即必须是中高等院校外贸财会专业毕业的,或经过外贸财会专业培训已经取得《会计证》的,否则不能批准企业成立。
At present, the problems existing in the basic work of foreign trade accounting mainly depend on the fact that the law does not comply with the law and the enterprises do not follow the accounting laws and regulations. The lax enforcement of laws and regulations, the lack of rewards and punishments, or the unclear rewards and punishments make accounting laws and regulations ineffective. To change this situation, we must take the right medicine and take effective and practical measures and measures that will bind enterprises and individuals to some extent. First, the approval of the establishment of foreign trade enterprises with the implementation of accounting rules combined. All foreign trade enterprises applying for establishment must be equipped with qualified foreign trade accountants, that is, they must have graduated from the major of foreign trade and accounting in colleges and universities or have obtained the “Accounting Certificate” through professional training in trade accounting and accounting, otherwise the establishment of the enterprise can not be approved.