文登市税务局在正确贯彻执行国家涉外税收政策,大力组织税收收入的同时,把“三资”企业的财务管理纳入自身工作范畴,真抓实管,使文登市“三资”企业的财务工作步入正规化、规范化轨道。在实际征管中,他们发现已成立的161余户“三资”企业,有相当一部分企业财务管理跟不上,导致企业不能正确核算经营成果,直接影响了企业的经济效益、给征管工作增加了难度。存在的问题主要有四点:一是主管部门对企业财务工作没有进行系统管理,财务核算混乱;二是财会人员素质差,许多新办企业财会人员未经专业培训就直接上岗,会计业务不熟练,造成核算上的失误;三是一些嫁接型企业的财会人员对涉外会 Wendeng City Inland Revenue Department in the correct implementation of the tax policy of foreign countries, and vigorously organize tax revenue at the same time, “three foreign ” financial management companies into their own work areas, really grasp the real control, so Wendeng The financial work of enterprises into the formalization and standardization track. In the actual collection and management, they found that more than 161 households and “foreign-funded” enterprises that had been established had a considerable part of their financial management can not keep up, resulting in enterprises can not correctly accounting for operating results, a direct impact on the economic efficiency of enterprises to the collection and management work Increased difficulty. There are four main problems: First, the department in charge of financial management of enterprises did not conduct systematic management, financial accounting confusion; the second is the poor quality of accounting staff, many new business accounting professionals directly without professional training, accounting unskilled , Resulting in accounting errors; Third, some grafted enterprises accounting personnel to foreign-related parties