论文部分内容阅读
近年来,随着农村产业结构的调整,村办企业已成为村级集体经济的重要组成部分。但是,一些村办企业财务管理混乱,跑、冒、滴、漏现象严重。直接损害其健康发展,据调查分析主要原因有: 一、管理意识差,财务人员素质低。目前大多数村办企业的负责人只有初中、小学文化程度,缺乏企业管理知识,财务管理意识淡薄,认识不到财会工作的重要性。许多企业,会计出纳一人担任,管钱、管物不分。现有的财务人员中近三分之二未参加专业培训,对成本开支范围、材料核算、固定资产管理、折旧、专用基金提取使用等财会知识,都很生疏。
In recent years, with the adjustment of rural industrial structure, village-run enterprises have become an important part of village-level collective economy. However, some financial management of village-run enterprises chaos, run, run, drip, leak serious. Directly undermine their healthy development, according to the survey and analysis of the main reasons: First, poor management awareness, low quality of financial staff. At present, most of the village-run enterprises are only in charge of junior middle school and primary school education, lack of knowledge of business management, weak awareness of financial management, and fail to recognize the importance of accounting work. Many businesses, accounting cashier one person in charge of money, regardless of possession. Nearly two-thirds of the existing financial staff did not participate in professional training and were unfamiliar with such accounting knowledge as the scope of cost expenditures, material accounting, management of fixed assets, depreciation and the use of earmarked funds.