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近年来,蒲圻市乡镇企业发展很快,但会计工作薄弱,财务混乱的现象较为突出。一是全市未设置会计机构,配备会计人员的企业占企业总数的5%;个别企业的会计、出纳工作由厂(场)长一人兼任。这些人左边口袋装收支记录本,右边口袋装现金和存折。二是初中以下文化程度的占全部会计人员总数的60%以上,不少会计人员不懂会计核算和财务管理,有的只记一本流水帐,有的认为出纳的手中有钱就是盈,出纳的手中无钱就是亏。三是还有少数企业领导人认为会计可有可无,只要认识几个字的都能当。也有的企业由于企业负责人更
In recent years, the township and town enterprises in Pu’er City have developed rapidly, but the accounting work is weak and the financial mess is prominent. First, the city does not set up accounting institutions, accounting firms with enterprises accounted for 5% of the total number of enterprises; individual business accounting, cashier work by the plant (field) one person concurrently. The left side of these people pocket bookkeeping records, the right pocket cash and passbook. Second, junior high school education accounted for more than 60% of the total number of accounting staff, many accounting staff do not understand accounting and financial management, and some only record a running account, and some think cashier’s hands is rich, cashier The hands of money is loss. Third, there are still a few business leaders believe that accounting is dispensable, as long as you recognize a few words can be. There are also some enterprises as business executives more