做好企业财务决算审查工作是保证正确处理国家、企业、职工个人三者利益关系的重要手段,也是国家管理机关或产权所有者对企业实施财政、财务监督的重要环节。因此,按照审查批复意见正确做好帐务调整工作,是企业财务部门的一项重要工作。落实决算审查批复意见的中心内容是正确地进行“上年利润(或亏损)”调整的帐务处理。进行调整时,一般有两种情况:一是调整增加上年利润或减少上年亏损。这是指企业因漏计经营收入,或多摊(转)成本(费用)、提高开支标准、扩大开支范围等问题而造成少计上年利润或多计上年亏损,经审查发现后,应调整有关帐、表,增加上年利润或减少上年亏 Doing a good job in the review of financial accounts of enterprises is an important means to ensure the correct handling of the interests of the state, the enterprise, and the employees. It is also an important link of the state management agencies or owners of property rights to implement fiscal and financial supervision of enterprises. Therefore, it is an important task for the financial department of a company to properly perform accounting adjustments according to the review and approval opinions. The central focus of the implementation of the review of the final accounts review is to correctly handle the accounting treatment of the “earnings (or losses)” adjustment. When making adjustments, there are generally two situations: First, adjust to increase last year’s profit or reduce last year’s loss. This refers to the loss of operating profit, or the spread (revolution) of costs (expenses), increase in expenditure standards, and expansion of the scope of expenses, resulting in the loss of last year’s profits or multiple losses in the previous year. Adjust related accounts and statements to increase profit in the previous year or reduce losses in the previous year