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我县通过企业财务大检查,发现了一批会计基础工作扎实、规章制度健全、执行财经纪律比较好的单位。但是,有相当多的一批企业财务管理混乱到令人不能容忍的地步。使人感到心情沉重,忧郁不安。有些企业财务会计工作混乱,帐目不清。普遍不设固定资产和低值易耗品明细帐。记帐不写摘要,跳行跳页,涂改刮擦,不进行月结,帐务积压等。有些单位物资管理混乱,帐实严重不符,有帐等于无帐,给国家造成严重的经济损失,使投机倒把贪污盗窈有可乘之机。如县木材建材公司1981年末库存27个规格的木材,帐实全部不符,盘溢木材43.2万元,盘亏36.4万元;县服装厂1981年年末产成品136种,有126种帐实不符,盈亏轧抵、净亏二
Our county through corporate financial inspection, found a solid foundation of accounting work, improve the rules and regulations, the implementation of the financial discipline is better unit. However, there is a considerable amount of corporate financial management chaos to an intolerable level. People feel heavy, melancholy. Some enterprises financial and accounting work confusion, unclear accounts. Generally do not set fixed assets and low value consumables subsidiary. Accounting does not write a summary, jumping page jump, change the scratch, not for the end of the month, the account backlog and so on. Some units of material management chaos, serious account inconsistencies, accounts equal to non-book accounts, causing serious economic losses to the country, so that opportunistic opportunistic corruption. Such as the county timber building materials stock at the end of 1981 stock 27 specifications of the wood, account all inconsistent, Pan Yiyi wood 432,000 yuan, plate loss of 364,000 yuan; county garment factory in late 1981, 136 kinds of finished products, there are 126 kinds of accounting does not match, Profit and loss rolling arrived, net loss two