目前,效益滑坡、亏损增大、资金紧缺、福利基金超支、财经纪律松驰等,已成为企业的‘常见病’。于是,财会刊物中,诸如增盈扭亏、加强资金管理、强化会计监督等方面的经验介绍比比皆是。从总体上来看,尽管这些经验介绍的社会效果并不尽如人意,但刊登这些文章是无可非议的。然而,每当我读罢这类文章,掩卷咀嚼,却总觉得甜中带涩。我以为,财会刊物应该着重反映一些企业效益好、无清理‘三角债’任务、无违反财经纪律等正面典型,把他们的好经验、好思想、好人好事等介绍给读者,其社会效果肯定 At present, the decline in efficiency, loss increases, shortage of funds, welfare funds overdraft, financial discipline slack, has become a business ’common disease’. As a result, accounting publications, such as increasing profits and losses, to strengthen financial management, strengthen accounting supervision and other aspects of the experience abound. On the whole, although the social effects of these experiences are not satisfactory, the publication of these articles is beyond reproach. However, whenever I read such articles, I chew, but always feel sweet with astringent. I think, accounting publications should focus on reflecting some enterprises effective, no clean-up ’triangular debt’ task, without violating the positive model of financial and economic discipline, their good experience, good ideas, good deeds, etc. introduced to readers, and its social effect is certainly