目前,在一部分乡镇企业的财会人员中有一种说法,认为当会计,首先要当“厂长会计”,否则寸步难行。所谓“厂长会计”,顾名思义,就是指会计的一切业务活动都需按厂长的指令和意图进行,帐怎么做,费用怎么开支,甚至连一些国家已有明文规定的事项也要受厂长左右,会计只要凭厂长的签字办事即可。例如:有些企业为了保荣誉,求奖金,对产值指标不按统计制度的规定执行,厂长说多少,就得报多少;有些企业不管费用开支合理不合理,厂长批条,一概报销;有些企业对应摊的成本不摊,也提留的不提足,或反之,使帐面利润失去 At present, among some accounting personnel of township and township enterprises, there is a saying that when it comes to accounting, it is first necessary to be a “factory accountant”, otherwise it is difficult to move. The so-called “factory accounting”, as the name suggests, means that all business activities of accounting must be carried out according to the instructions and intentions of the factory manager. How the account is done, how the expenses are spent, and even the matters that have been stipulated by some countries are also subject to the director of the factory. Around accounting, accounting can only be done with the signature of the factory manager. For example, some companies seek bonuses in order to protect their honors, and they do not follow the requirements of the statistical system for the production value indicators. How many managers say they have to report on how much they have to pay; some companies, regardless of reasonable and unreasonable expenses, are reimbursed by the factory director for reimbursement; The costs of the company’s corresponding shares are not shared, and the company does not mention enough of it, or vice versa, so that the book profits are lost.