乡、村、私营企业及个体工商户的发展为各地经济发展做出了很大贡献,但其会计核算及管理工作却严重滞后,甚至比较混乱,乡、村、私营企业及个体工商户会计工作长期处于“三不管”状态,会计人员变动频繁,帐簿不全,核算不实。对此,有关部门应采取措施,强化管理。 1.强化法制建设是做好乡以下企业会计工作的根本保证。各级领导应带头学习贯彻《会计法》,特别是对乡以下领导进行法制教育,使其知法、遵法、守法,并取缔与法律相抵触的“土政策、土法规”。 2.应将对会计人员、会计工作的管理权赋予各级财政部门,特别是乡(镇)财政所,同时,税务、工商、农 The development of townships, villages, private-owned enterprises and individual industrial and commercial households have made a great contribution to the economic development of various places, but their accounting and management work have lagged far behind and are even more chaotic. The accounting work of townships, villages, private-owned enterprises and individual industrial and commercial households Long-term “three no matter ” state, frequent changes in accounting personnel, incomplete books, accounting is not real. In response, relevant departments should take measures to strengthen management. 1. To strengthen the legal system is to do a good job in rural areas the basic accounting guarantee enterprises. The leaders at all levels should take the lead in studying and implementing the “Accounting Law,” especially the education for the legal system under the leadership of the township so as to make them know the law, abide by the law and abide by the law and ban the “local policies and local laws and regulations” that contravene the law. 2. The management power of accounting personnel and accounting work should be given to the financial departments at all levels, especially to the township (town) finance offices. Meanwhile, taxation, business administration and agriculture