我省乡、村二级企业实行浙江省乡镇企业局颁发的会计制度。从最近开展财务大检查的情况看,现行制度已不能适应当前的需要,建议作必要的修改。我省现行乡镇企业会计制度的弊病主要有以下三点: 一、现行制度的会计科目仍沿用原来名称。如人民公社变成了乡,但资金来源还叫社队资金。又如近来许多企业发动职工和农户投资入股,但制度 My province township, village level two enterprises implement the Zhejiang provincial township enterprise bureau issued accounting system. Judging from the recent large financial inspection, the current system can no longer meet the current needs and it is proposed to make the necessary changes. The existing problems of the current accounting system of township enterprises in our province are mainly the following three points: First, the accounting system of the current system still use the original name. If people’s communes become townships, but the source of funds is also called the commune funds. In recent years, many enterprises mobilized workers and peasants to invest in shares, but the system