从去年初开始,我们密切配合县区政府和社队企业管理部门对全市社队企业财务进行了全面检查。在此基础上,今年着手分期分批地进行了财务整顿。从检查中发现相当部分社队企业只重生财,忽视理财,加之我市社队企业起步迟、基础差、管理水平低、规章制度不健全,在企业财经方面存在的问题就比较多。归纳起来大致有以下几方面:(1)有相当一些企业领导不懂或不重视企业财务管理,对财务工作在企业整个管理中的重要性认识不足,因而财务制度不健全,有章不守或无意可循的现象比较严重。不少企业材料消耗无定额,成本无核算,费用大、浪费多、成本高、效益差。(2)财会人员文化技术水平低,他们中有的原来虽是生产队会计,但缺乏企业财会知识,又来受过 From the beginning of last year, we conducted a comprehensive inspection of the corporate finance of the communes and communes in the city in close coordination with the county government and the corporate management departments of the communes and social teams. On this basis, this year embarked on a fiscal consolidation phase by stage. From the inspection found that a considerable number of commune and brigade enterprises only rebirth, neglect financial management, combined with our city community team started late, poor foundation, low management level, the rules and regulations are not perfect, there are more problems in corporate finance. To sum up the following aspects: (1) A considerable number of business leaders do not understand or do not attach importance to corporate financial management, financial management in the enterprise’s overall lack of understanding of the importance of management, so the financial system is not perfect, Unintentional phenomenon is more serious. Many enterprises consume non-fixed material costs without accounting, costs, waste, high cost, poor efficiency. (2) The financial and technical personnel of finance and accounting personnel are low in technology, although some of them are original production team accountants, they lack the knowledge of enterprise accounting and come to