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几年来,随着经济体制改革的不断深入,乡镇企业不断发展壮大,一些乡镇企业已初具规模,但企业的经济核算工作远未跟上企业的发展,仍然停留在原来的低水平上。其核算工作存在的主要问题:一是企业内部核算机制不健全;二是企业厂部与车间、科室与车间、班组与车间的经济往来,手续非常繁杂;三是企业还没有建立一套全厂、全员、全过程的经济核算体系;四是经济责任不清,跑、冒、滴、漏、损失浪费的现象依然存在。为了促进乡镇企业进一步发展,提高经济效益,增加财政收入。当前,应进一步抓好乡镇企业的经济核算工作。
In the past few years, with the continuous deepening of the economic reform, township and village enterprises continue to grow and develop. Some township and village enterprises have begun to take shape. However, their economic accounting work is far from keeping pace with the development of the enterprises and remains at their original low level. The main problems of its accounting work: First, the internal accounting mechanism is not perfect; Second, corporate departments and workshops, departments and workshops, the team and the workshop of economic exchanges, the procedure is very complicated; Third, enterprises have not set up a whole plant , Full, the whole process of economic accounting system; Fourth, economic responsibility is unclear, run, run, drip, loss, loss of waste phenomenon still exists. In order to promote the further development of township enterprises, improve economic efficiency and increase financial revenue. At present, we should further grasp the economic accounting of township and village enterprises.