在会计的实务操作中,有的会计人员不重视正确处理总账与明细账的关系,具体表现就是只记总账而不记或少记明细账。究其原因有二:一是懒,认为只要把总账记了,按余额填制会计报表,便算完成了工作任务;二是假,就是为了掩真造假便于贪污挪用、铺张浪费。笔者在参与会计查账、评审、调研中,的确发现了一些不记或少记明细账的案例。因此,笔者认为,财政、审计、主管单位等有关部门应加强对会计明细账的监管。提高单位领导、会计人员 In the practice of accounting, some accountants do not attach importance to properly handle the relationship between the general ledger and subsidiary ledger, the specific performance is only the general ledger without remember or less detailed account. There are two reasons: First, lazy, that as long as the general ledger in mind, according to the balance of financial statements to fill, they considered the completion of the work tasks; second is fake, is to cover up the fraud for embezzlement, extravagance and extravagance. I participated in the accounting audit, review, research, did find some do not remember or less recorded cases of sub-account. Therefore, I believe that the financial, auditing, competent authorities and other relevant departments should strengthen supervision of the accounting breakdown. Improve unit leadership, accountants