改革开放给黑龙江垦区经济带来了生机和活力,企业经营自主权进一步扩大,企业经济效益也有较大提高。但勿庸讳言,企业财经纪律松弛,财务监督弱化的现象还普遍存在,它已严重影响改革的深化。因此,迫切需要建立企业外部宏观控制、调节和内部自我约束的机制。为了适应这种客观需要,黑龙江国营农场总局于1988年决定建立财务稽查员制度。几年来的实践证明,财务稽查员制度具有以下几方面成效:一、严肃财经纪律,增强财会 The reform and opening up brought vigor and vitality to the economy of Heilongjiang reclamation area, further expanded the autonomy of enterprise management and greatly enhanced the economic benefits of enterprises. However, it goes without saying that the relaxation of financial discipline in enterprises and the weakening of financial supervision are still widespread. It has seriously affected the deepening of the reform. Therefore, there is an urgent need to establish a mechanism for external macro control, regulation and internal self-restraint. In order to meet such objective needs, Heilongjiang State Farm Administration decided in 1988 to establish a system of financial auditors. Practice over the past few years has proved that the financial inspector system has the following effects: First, serious financial discipline, and enhance the accounting