目前,有不少乡镇企业由于“以包代管”,放松了对财务与会计的管理监督,加之,部分会计人员素质较差,法制观念淡薄,致使企业财务失控。造成一个企业亏损虽有多方面的原因,但其中有个很重要的原因,就是由于企业财务管理混乱,会计核算程序没有做到法制化所造成的。因此,如何切实加强乡镇企业会计核算程序的法制化,已成为当前农村会汁工作中迫切需要解决的问 At present, many township and village enterprises have relaxed the management and supervision over finance and accounting due to “taking the package as their agent”. In addition, some accountants are poor in quality and weak in legal concept, resulting in the loss of corporate financial control. Although there are many reasons for the loss of an enterprise, one of the most important reasons is that due to the chaotic financial management of enterprises, the accounting procedures have not been legalized. Therefore, how to conscientiously strengthen the legalization of accounting procedures in township enterprises has become an urgent question to be solved in the current work of rural juice trade