今年,是财政部、农牧渔业部新颁乡镇企业财务会计制度贯彻实施的第一年。由于新制度对财务管理和会计核算进行了重大改革,内容新、变化大,对乡镇企业财会工作提出了新的更高的要求。为了按照新制度要求,顺利地搞好今年的年终决算,除了搞好财产清查、债权债务的清理等日常工作外,还应着重注意解决好以下几个问题: 一、认真检查企业是否按照新制度的要求全部妥善完成了新旧帐户的过渡工作,是否还有遗留问题。新制度增设和调整了不少会计科目,有些调整内容涉及到各方面的经济利益,当时,如有些问题没有完全解决,不应将新旧制度交替中遗留问题拖 This year is the first year that the Ministry of Finance and the Ministry of Agriculture, Animal Husbandry and Fisheries have issued financial accounting systems for new township enterprises. As the new system has undergone major reforms in financial management and accounting, the content is new and changes greatly, and new and higher requirements have been put forward for the financial work of township and township enterprises. In order to successfully implement the year-end final accounts of this year in accordance with the requirements of the new system, besides doing well the daily tasks such as the inventory of assets and the clearing of creditor’s rights and debts, we should also pay attention to solving the following problems: 1. Check carefully whether the company follows the new system. All of the requirements have properly completed the transition of the old and new accounts, and whether there are any remaining issues. The new system added and adjusted a lot of accounting subjects. Some of the adjustments involved various aspects of economic interests. At that time, if some problems were not completely resolved, the problems left over from the alternation of the old and new systems should not be delayed.