改革开放以来 ,我国沿海地区兴办了大批来料加工企业 ,它们在吸引外资、解决就业、扩大出口等方面发挥了重要的作用。但另一方面 ,由于此类企业尚无独立的会计制度 ,会计人员往往根据自己的理解处理有关财税事宜 ,企业核算不实、纳税不实的现象时有发生。在此 ,我们拟就此类企 Since the reform and opening up, a large number of processing enterprises in the coastal areas of our country have been established. They have played an important role in attracting foreign investment, finding employment and expanding exports. However, on the other hand, as such enterprises do not yet have an independent accounting system, accounting personnel often handle fiscal and tax matters according to their own understandings, accounting falsely and tax untrue occur from time to time. Here, we propose such enterprises