企业的会计主管均由所在企业领导聘任,其自身利益与所在企业利益联系在一起,这样一来往往造成了会计主管对企业领导言听计从,很难做到遵纪守法,大公无私,坚持原则。而有的企业负责人缺乏财务知识,对外盲目投资,擅自购房、购车,购进固定资产不入账,形成体外运转的固定资产逐年增 Accounting chiefs of enterprises are appointed by the leaders of the enterprises where their own interests are associated with the interests of their respective enterprises. In this way, accounting chiefs often give credence to leaders of enterprises and it is hard to be law-abiding, impartial and adhere to the principle. While some business executives lack financial knowledge, blind investment abroad, unauthorized purchase, car purchase, purchase of fixed assets not accounted for, the formation of fixed assets operating in vitro increased year by year