人们常常比喻会计是“把关”的,我认为十分恰当。俗话说:“吃不穷,穿不穷,计算不好一辈子穷”,这就说明会计不仅是把关,而且是把的“穷与富”的一关,也就是把的经济效果关。经济效果既然是一关,就必然会出现形形色色的混关者,对这些混关者加以识别,需要深入进行研究。根据我县交通系统企业目前情况,要防止五种混关者:一是不合理与不合法的开支和应收不收的款项。在收入方面应收的未收,如有残余价值的废 People often like to think that accounting is “checking”, and I think it is very appropriate. As the saying goes: “Eating is not poor, wear is not poor, and the calculation is not good for a lifetime is poor”, which means that accounting is not only a check, but also a barrier to “poor and rich”, which is to put the economic effect off. Since the economic effect is a level, there will inevitably be various types of interlopers. The identification of these interlopers requires further research. According to the current situation of the traffic system enterprises in our county, we must prevent five types of interlopers: First, unreasonable and illegal expenditures and uncollectible payments. Uncollected income receivables, if any residual value waste