我省农村的乡镇创汇企业日益发展,宁波市已有乡镇创汇企业379个,产品远销美国、西德、日本,香港等50多个国家和地区,去年1～10月,直接、间接向各口岸提供出口商品近2亿元,最近,省审计局对该市的慈溪、鄞县、奉化等三县的7个年产值在百万元以上的创汇企业进行了审计调查。调查表明,乡镇创汇企业的发展确已取得了显著成绩。但是,我们也发现,这些企业的财务管理十分薄弱,亟待加以解决。——财会人员素质差,数量严重不足。被调查的7个乡镇创汇企业中,没有一个财会人员是经过专门学校培养的,大多数是企业自己短期培养的人 The number of foreign exchange-generating enterprises in the rural areas of our province has been increasing. There are 379 foreign exchange-generating enterprises in Ningbo, and the products are exported to more than 50 countries and regions such as the United States, West Germany, Japan and Hong Kong. From January to October last year, direct and indirect The port provided nearly 200 million yuan worth of export goods. Recently, the provincial auditing bureau conducted audit investigations on seven foreign exchange earning companies with an annual output value of more than one million yuan in the three counties of Cixi, Qixian and Fenghua. The survey shows that the development of the foreign exchange-generating enterprises in towns and villages has indeed achieved remarkable results. However, we also found that the financial management of these companies is very weak and urgently needed to be resolved. - The quality of accounting personnel is poor and the number is seriously insufficient. Of the seven township foreign exchange enterprises surveyed, none of the accounting personnel was trained by a specialized school, and most of them were short-term employees of enterprises themselves.