一、承包经营企业要重视财会工作不能一包了事从近两年来推行各种形式的承包经营责任制情况看,不论是群体承包,还是个体承包,都不同程度地存在“以包代法”、“以包代管”的现象。承包主体往往认为“承包我当家”,把承包合同赋予企业的生产经营指挥权同国家固有的财政、财务管理监督权对立起来,使全民所有制企业变成承包主体为所欲为的“包天下”,降低了财会工作的地位,这是十分有害的。企业财会部门是企业经营管理的神经中枢,它的工作好坏与提高企业经济效益息息相关。从三十多年的经济发展历史来看,什么时候注意运用会计来管理经济,经济效果就比较好;什么时候忽视经济管理,削弱会计工作,经济工作就会遭受挫折,可见不论什么企业都要重视财会工作,增强管理意识,决不能“一包了之”。 1. The contracting and operating companies must pay attention to the work of finance and accounting. It can’t be seen as a package. From the perspective of the implementation of various forms of contract responsibility in the past two years, whether in group contracting or individual contracting, there are different degrees of “bag-generation method.” The phenomenon of “hosting on behalf of the package”. The contracting parties often think that “contracting me as the leader” opposes the production and business command authority given by the contract to the country’s inherent financial and financial management and supervision rights, and make the ownership of the entire people-owned enterprise become the contractor’s “subject to the world”. The status of accounting work is very harmful. The corporate accounting department is the nerve center of the enterprise’s operation and management. Its work is closely related to improving the economic efficiency of the enterprise. From the history of economic development for more than 30 years, when the attention is paid to the use of accounting to manage the economy, the economic effect is relatively good. When economic management is neglected and the accounting work is weakened, the economic work will suffer setbacks. This shows that no matter what the company is Pay attention to accounting work and enhance management awareness. We must never “get it in one package.”