企业承包后,由于“以包代管”的现象比较普遍,许多企业新的管理制度未跟上,形成经营与管理脱节、致使企业管理中存在的问题日益显现出来,具体表现在四个方面:一是会计核算失实。有的企业核算体系不完善,对柜组采取撒手承包,不建帐编表、不全额反映经营收支,以利定产,以利定销、以利算帐;有的企业不按制度进行会计核算、完成承包利润计划的,采取挤列成本(费用)的办法来压低利润基数。未完成承包利润计划的,采取少摊成本的办法来虚增利润,以免受罚,致使财政收入不实,给企业外部的间接管理设置了障碍。二是财务管理失控。有的企业有意占用和拖欠其他企业的物资资金;有的企业赊销货款, After the enterprises contracted, because the phenomenon of “hosting on behalf of banks” was common, many companies did not keep up with the new management system, resulting in the disconnection of management and management, and the problems existing in the management of enterprises became more and more obvious. The specific performance in four aspects: The first is accounting inaccuracy. Some enterprise accounting systems are not perfect. They are used to contract with the cabinet group. They do not create account statements and do not fully reflect business revenues and expenditures in order to facilitate production and distribution, so as to facilitate profit distribution and profit-making; some companies do not follow the system. For accounting calculations and completion of contracted profit plans, squeeze out the cost (cost) approach to drive down the profit base. If the project does not complete the contracted profit plan, it will adopt a method with low cost to inflate profits so as not to be penalized, resulting in false financial revenues and obstacles to the indirect management of external enterprises. The second is the loss of control of financial management. Some companies are interested in taking up and defaulting on material funds of other companies; some companies write off loans.