目前企业实行经济责任制,有的把利润作为一项主要指标来考核财会部门的工作。年终检查,企业如完不成利润指标,对财会人员就少发或不发奖金,有的甚至扣发财会人员的工资。我认为这是不公平的。利润是反映企业生产经营成果的一项综合性指标、不是财会部门一个部门能管得了的。当然不能否认财会部门的监督作用,但这种监督是有 At present, enterprises adopt an economic responsibility system, and some use profits as a main indicator to assess the work of accounting departments. In year-end inspections, if companies fail to achieve profit targets, they will send less or no bonuses to accountants, and some will even deduct the salary of the accountants. I think this is unfair. Profit is a comprehensive indicator that reflects the results of a company’s production and operation, not a department of the accounting department can manage it. Of course, we cannot deny the supervisory role of the accounting department, but this supervision is