国营企业在实行个人或集体租赁后,企业承租人为了完成责任目标,在有些财务问题上往往放宽了一些,比如提高旅差费标准,招待款作费用报销,增发补贴等,使财会人员感到左右为难,笔者认为,在这种情况下,只要承租人不严重违反国家政策法令和财经纪律,而生产、销售、利润又真正搞上去了,广大职工有积极性,国家也增加了收入,企业又有承受力,财会人员似可稍予变通,不要太‘死板’。同时,财会人员应该升动脑筋,多花精力,与承租人、上级主管和审计部门密切配合,加强联系、互通消息,及时有效地处理解决这些改革中出现的新问题,不留 State-owned enterprises in the implementation of individual or collective leasing, corporate leasing in order to complete the responsibility of the target, some financial issues are often relaxed, such as raising the standard travel expenses, hospitality money for reimbursement, additional subsidies, so that accounting personnel feel about Difficult, I believe that, in this case, as long as the lessee does not seriously violate the national policies and laws and financial discipline, and production, sales, profits really go up, the majority of workers have enthusiasm, the state has also increased revenue, businesses have Endurance, accounting personnel may seem slightly flexible, do not be too rigid. At the same time, financial and accounting personnel should be more brains, spend more energy, work closely with lessees, supervisors and auditing departments to strengthen contacts, exchange information and deal with new and emerging issues in these reforms in a timely and effective manner