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乡镇企业实行承包经营并不是新的工作,但目前不少企业仍然存在着严重的问题。一些企业在承包经营后,削弱了财务会计工作,致使企业财务管理混乱,资产不清,核算不实,有的甚至不核算,造成许多企业严重亏损。 1、乡镇企业实行承包经营,其主办会计应聘请持有“会计证”的人员担任,不得由承包人随意乱请无证人员或未经培训的人员担任会计,更不允许不设会计。若本地持有“会计证”的人员不够,可从外地聘请。
The implementation of contracted management by township and village enterprises is not a new job, but many companies still have serious problems. Some companies have weakened their financial accounting work after contracted operations, resulting in confusing corporate financial management, unclear assets, unrealistic accounting, and some even without accounting, resulting in serious losses for many companies. 1. The township and township enterprises implement contracted management, and their sponsoring accountants should employ the person holding the “accounting certificate”. The contractor is not allowed to arbitrarily request uncertified personnel or untrained personnel to serve as an accountant, and no accountant is allowed. If there is not enough local “accounting certificate”, you can hire from outside.