最近，我们对部分二、三（基层）级会计单位的财务收支进行了延伸审计，发现这些单位的会计核算基础工作十分薄弱，会计核算秩序相当混乱：一是“包包账”。如某基层会计单位只有２个人，且均为领导干部，由于种种原因，已有近一年没有建账，财务收支凭证全部″包包″存放。会? Recently, we conducted an extended audit on the financial income and expenditure of some second- and third-level accounting units. We found that the basic accounting work of these units was very weak and the accounting order was quite confusing: the first was the “bag-and-bill account”. For example, there are only two individuals in the basic accounting unit and all of them are leading cadres. For various reasons, no account has been established in the past year, and all financial receipts and payments vouchers are stored in bags. meeting?