每到年终岁末,地方物资企业都要根据会计资料编制两套会计报表,一是按照主管部门的要求编制物资企业会计决算报表送各级物资管理部门;二是根据财政部门的要求按供销企业的会计报表格式编制会计决算报表,送各级财政部门。这种做法的结果是,两套会计决算报表都不能真实、全面、准确地反映企业经济活动和经营成果。因为,企业向主管部门上报的会计报表,主管部门只作为统计资料,研究管理上的问题之用,并不进行审核和批复,与企业没有很大的利害关系,报表中项目不全、数字不准的情况是经常有的。而与企业有利害关系的决算报表是上报财政部门的那一份,财政部门不仅要对其进行审核批复,而且批复后的决算还具有法律效用。除此之外,财政 At the end of each year, local materials enterprises shall prepare two sets of accounting statements according to the accounting data. The first is to prepare the materials accounting statements of material enterprises to be sent to the material management departments at all levels according to the requirements of the competent departments. The second is to supply and distribute the materials according to the requirements of the financial departments, The accounting statements prepared accounting statements final report, sent to the financial sector at all levels. The result of this approach is that neither of the two accounting statements can truly, completely and accurately reflect the economic activities and operating results of the enterprise. Because, the accounting report that the enterprise reports to the competent department, the competent department only uses as the statistical data, studies the management question, does not carry on the examination and the approval, does not have the very big interest relation with the enterprise, the report does not have the complete item, the figure is not allowed The situation is often there. The statements of accounts with the interest of the enterprise are the ones reported to the financial department. The financial department not only needs to examine and approve them, but the final accounts after the approval also have the legal effect. In addition, finance