当前有些内部承包单位由于会计的基本职能弱化,以致核算失真,监督失控。为此,提出以下改进意见: 一、承包人要懂会计,并能理解、支持会计工作。王丙乾同志1990年在全国会计工作会议指出:“做好会计工作,关键在领导”。姚依林同志1980年在全国会计工作会议指出:“希望一切部门和企业的负责同志,自觉地重视会计工作,支持会计工作,学会会计工作,如果企业的领导不懂会计,从长期来看,他就不配当企业的领导”。但是,在现有的企业内部承包单位的负责人中,懂会计的太少,有的甚至把自己所管的单位看作独立王国,认为“承包了,只有我说了算数”。因此,建议企业在挑选承包人时,一定要选懂会计、会经营、作风正派、遵纪守法的人。对现有承包人要进行培训,特别要进行财会知识的培训。使其了解会计核算和会计监督的重要性。二、要建立一支职业道德好、业务素质强的会计队 At present, some internal contractors have weakened their accounting functions and weakened their control because of the weakening of the basic functions of accounting. To this end, the following improvements: First, the contractor to understand accounting, and can understand and support the accounting work. Comrade Wang Binggan pointed out in the National Accounting Work Conference in 1990: “The key to leadership in accounting work.” Comrade Yao Yilin pointed out in the National Accounting Work Conference in 1980: “I hope that all responsible comrades of all departments and enterprises will consciously attach importance to accounting work, support accounting work and learn accounting work. If the leaders of an enterprise do not understand accounting, in the long run, Unworthy of corporate leadership. ” However, among the heads of existing internal contracting units, there is too little accounting and some even regard the units they control as an independent kingdom. They think that “the contracting is the only thing I have to say.” Therefore, it is recommended that enterprises in the selection of contractors, we must understand the accounting, will operate, decent style, law-abiding people. The existing contractors to be trained, in particular, to carry out accounting knowledge and training. Make it understand the importance of accounting and accounting supervision. Second, we must establish a good professional ethics, professional quality accounting team