笔者在审计调查中发现,乡镇企业普遍存在“五不严”问题:一是任用财会人员时要求不严。有的企业领导认为,财会人员只要能记记帐就可以了。因此,在任用时不慎重,不注重考察会计工作技能、文化程度和政治素质,结果有的会计人员不懂如何按照《企业会计准则》和统一的会计制度设置会计科目和会计帐簿,造成帐目不清,更谈不上成本核算和财务管理。二是财务制度执行不严。有的企业内控制度不健全,财物管理混乱,致使集体资产流失;有的企业资金管理制度不完善,业务人员盲 In the audit investigation, the author found that the township and township enterprises generally have the problem of “five non-strict”: First, the appointment of accounting personnel is not strict. Some business leaders believe that accounting personnel can only keep a record of accounts. Therefore, when they were not careful when they were appointed, they did not pay attention to investigating skills, education, and political quality of accounting work. As a result, some accountants did not understand how to set up accounting titles and accounting books in accordance with the “Accounting Standards for Business Enterprises” and the unified accounting system, resulting in accounts. Unclear, let alone cost accounting and financial management. The second is the lax implementation of the financial system. Some internal control systems are not perfect, property management is chaotic, resulting in the loss of collective assets; some enterprise capital management systems are not perfect, and business personnel are blind.