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笔者最近参加一家乡镇企业的资产评估,该企业在贵州铜仁地区属中型乡镇企业,而会计基础工作却混乱不堪:一是不按规定设置会计帐簿,二是使用会计科目不准确,三是会计档案管理混乱,四是帐帐、帐表严重不符。乡镇企业会计基础工作混乱并非个别现象,据笔者接触的4家乡镇企业看,会计基础工作均不同程度地存在着问题。主要原因是:(1)会计人员专业素质低,贵州铜仁地区6000余家乡镇企业,会计人员80％以上未经专业培训;(2)实施新会计制度成为被遗忘的角落,地处边远的乡镇企业,1993年7月1日实施新会计制度以来,当地财政和主管部门均未通知他们参加培训,且连一本新会计制度也买不到,求教无门,会计人员只好按会计报表所列
The author recently participated in the assessment of assets of a township and township enterprise. The company is a medium-sized township enterprise in Tongren Prefecture, Guizhou, and the accounting basic work is utterly chaotic. First, the accounting books are not set up according to regulations, the second is the use of accounting titles is inaccurate, and the third is accounting. The file management is confusing, and the fourth is that the accounts and accounts are inconsistent. The confusion of the accounting basic work of the township and township enterprises is not an isolated phenomenon. According to the four township enterprises that the writer has contacted, the basic accounting work has problems in varying degrees. The main reasons are: (1) The professional qualities of accountants are low. More than 6,000 township and village enterprises in Tongren Prefecture, Guizhou Province, account for more than 80% of the accounting staff without professional training; (2) Implementation of the new accounting system has become a forgotten corner, located in remote townships Enterprises, since the implementation of the new accounting system on July 1, 1993, local finance and competent departments did not notify them to participate in training, and even a new accounting system could not be purchased. There was no way to ask for advice. Accounting personnel had to list according to the financial statements.