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近年来,企业之间的帐帐不符问题较为严重。其原因:一是在前一段的承包、租赁改革中,部分地方出现以“包”代“管”,以“租”代“管”现象,有的进货不记帐,有的记帐张冠李戴,搞帐外经营。二是企业内部实行分科(部) 核算后,容易发生甲科欠款记到乙科、乙科欠款记到丙科的现象。三是平时对帐不及时。部分企业认为清对帐目吃力不讨好,不愿意清对;也有部分企业抱着“拖欠有理、有利”的错误思想,回避对帐;还有的企业由于人员更换,“新官”不理旧帐,清帐工作无人间津。企业之间帐目不清,既影响正常的工作秩序,不利于企业的经营管理,又容易使不法分子有空子可钻,各级商业主管部门要树立全局观念,真抓实干,扎扎实实地做好帐目清理工作。
In recent years, the problem of mismatch between enterprises has been more serious. The reason: First, in the previous paragraph of the contract, leasing reform, appeared in some places “package” on behalf of “management” to “rent” on behalf of “management” phenomenon, some stock does not account for some account Zhang Guanghui, Get out of account management. Second, the implementation of the internal division (department) accounting, prone to arrears armes B Section, B Section B owed credited to the Division B phenomenon. Three is usually reconciliation is not timely. Some enterprises think it is hard to reconcile the account with the Qing Dynasty. Some enterprises hold the wrong thinking of “arrears rational and favorable” to avoid the reconciliation. Some enterprises also change their personnel and the “new officer” ignore the old Accounts, clearing work no one Jin. The unclear accounts between enterprises not only affect the normal working order, which is not conducive to the operation and management of enterprises, but also make it easy for criminals to find opportunities. The commercial authorities at all levels should establish a global outlook, work hard and do solid work in a down-to-earth manner Good account cleaning work.