浅议企业帐簿管理中存在的问题及对策□王华军崔耀武赵航一、存在的主要问题（一）帐簿设置不全，核算混乱。在一些企业和纳税人中，由于领导不懂财务管理，财务人员业务素质较差，以致帐簿设置不全，漏记收入，乱摊成本现象严重。如河南某实业有限公司，成立于１９９５年... On the problems existing in the management of corporate books and their countermeasures □ Wang Huajun Cui Yaowu Zhao Hangyi 1. Main problems existing (1) Account books are incompletely set up, accounting confusion. In some enterprises and taxpayers, because the leaders do not understand financial management and the quality of financial personnel is poor, the account books are not fully set, revenue is not recorded, and the cost of misappropriation is serious. Such as Henan Industrial Co., Ltd., established in 1995...