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据调查,在某县一个工业卫星镇的248家乡镇企业中,会计人员中具有中专及以上学历的一个没有,参加过三个月短期培训的也不到35％,多数人不懂得如何记帐、算帐。有些企业不是按月编制会计报表,而是每半年上报一次。由于会计提供的信息不及时,不真实,给企业的经营管理带来严重影响。这个工业卫星镇有17个重点企业,由于上述原因,1992年1～8月造成1231万元货款未能及时回笼,严重影响资金周转,有的企业因缺乏资金被迫减产。这些企业中有不少至今未执行《乡镇企业会计制度》的有关规定,有的未建立完整的凭证、帐簿、报表体
According to the survey, among 248 township and village enterprises in an industrial satellite town in a certain county, none of the accountants has a degree of secondary education or above, less than 35% of them have attended three-month short-term training, and most people do not know how to remember Account Some enterprises do not prepare accounting statements on a monthly basis, but report them once every six months. Due to the accounting information provided in a timely manner, not true, to the business management has a serious impact. The industrial satellite town has 17 key enterprises. Due to the above-mentioned reasons, the payment of RMB12.31 million of loans failed to be repatriated in time from January to August in 1992, seriously affecting cash flow. Some enterprises were forced to cut their output due to lack of funds. Many of these enterprises have not yet implemented the relevant provisions of the “Accounting System for Township Enterprises”, and some do not have a complete set of documents, books and reports