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目前,我国会计工作最薄弱的环节要算城乡集体企业和个体工商户,个体工商户基本上未设会计,集体企业有的虽有会计出纳,但能真正发挥反映、监督职能的极少。这种状况,既严重影响集体企业和个体工商户的内部管理和经济效益,又影响国家对他们的监督和管理税收工作。要改变这种落后状况,笔者认为必须从加强会计管理着手。1、设立集体企业和个体工商户的会计管理机构。这个机构的职责是:为集体企业和个体工商户培训会计人员。办理集体企
At present, the weakest link of accounting work in our country is counted as urban and rural collective enterprises and individual industrial and commercial households. Individual industrial and commercial households basically do not have any accounting system. Although some collective enterprises have cashier accounts, they can really play a very small role in reflecting and supervising. This situation not only seriously affects the internal management and economic benefits of collective enterprises and individual industrial and commercial households, but also affects the state’s supervision over and administration of taxation work. To change this backwardness, I think we must start from strengthening accounting management. 1, the establishment of collective enterprises and individual industrial and commercial households accounting management. The responsibility of this body is to train accountants for collective enterprises and individual industrial and commercial households. For collective enterprises