目前,发现有些企业中出现任意增减、改变会计科目内容和关系的现象:一是未按规定设置会计科目。如采用实际成本核算材料的企业,不按规定设置“在途材料”科目;“企业管理费”科目不按规定设置明细帐户等等。二是任意改变、简化会计科目对应关系。如提取现金发放工资不通过“现金”科目而直接记“银行存款”科目等等。三是会计科目使用混乱。如把“自制半成品”当作“委托加工材料”;把委托加工材料加工费记入“应收销货款”等。四是利用会计科目调节成本,偷漏税款。如不按规定内容随意使用“待摊费用”、“预提费用”等调节成本;出售材料、半成品等不通过“销售”科目不计算应交税金等等。对此,有关财政、税务机关和主管部门要引起重视,应把健全会 At present, it is found that some enterprises increase or decrease in any way, changing the content and relationship of the accounting subjects: First, failure to set up accounting subjects. Such as the actual cost of accounting materials business, not according to the provisions set “transit materials ” subjects; “business management fee ” subjects do not set up detailed accounts and so on. Second, any change, simplifying the correspondence between the accounts. Such as the withdrawal of cash payment of wages not through “cash ” subjects and direct record “bank deposits ” subjects and so on. Third, accounting chaos. Such as the “homemade semi-finished products ” as “commissioned processing of materials ”; commissioned processing of materials processing fees credited “receivables and sales money ” and so on. Fourth, the use of accounting subjects to adjust costs, tax evasion. If you do not use the contents of the rules, “prepaid expenses ”, “accrued expenses ” and other regulatory costs; the sale of materials, semi-finished products do not pass “sales ” subjects do not calculate the tax payable and so on. In this regard, relevant financial departments, taxation authorities and competent departments should pay more attention to soundness meetings