近几年来,笔者先后到过几十家军内外企业参加财务检查、评比、审计、考察等活动,认为多数企业的财务管理是好的或比较好的,特别是会计工作达标的单位,一般都能及时提供真实、准确的会计数据(在传统会计模式范围内的准确、真实)。有些历年来管理基础都很好的大中型先进企业,会计人员一丝不苟,严格照章办事的精神值得赞扬。但是,也有约三分之一左右的企业,会计核算不实现象较为严重,尤其是一些以包代管的企业,其中也发现有个别是企业造假帐糊弄检查的。说会计核算违规面已达100％,这是不符合事实的。如果这样,就抹煞了全国许许多多财务管理先进单位和个人的成绩。从我军内千余家企业看,多数企业能够严格按会计制度办事,会计信息的可信程度是经得起检查和考验的。 In recent years, I have been to dozens of military and internal enterprises to participate in financial inspection, appraisal, auditing, inspection and other activities, that the majority of financial management companies are good or better, especially the accounting standards of work units, generally Can provide timely and accurate accounting data (accurate and true within the traditional accounting mode). Some medium and large-scale advanced enterprises that have well-managed management over the years have praised the meticulous work of accounting personnel and the strict management of their duties. However, about one-third of the enterprises also experience more serious accounting irregularities. In particular, some enterprises that take custody as a sub-contractor also find that some companies make false accounting checks. That accounting irregularities has reached 100%, this is not true. If so, it will obliterate the achievements of so many advanced financial management units and individuals across the country. According to more than a thousand enterprises in our military, most enterprises can act strictly in accordance with the accounting system. The credibility of accounting information can stand the test and test.