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不久前,我通过参加合资企业的年度决算查帐和江苏全省“三资”企业的报表汇编会议,发现合资企业的会计工作存在着不少问题: 一是会计人员业务素质不高,文化水平低,尤其是乡镇办的合资企业会计人员素质更低,一般都没有经过专门培训。江苏省已批准的772家“三资”企业中,有乡镇合资企业308家。在某县9家乡镇合资企业的30多位会计中,只有3个初中生,其他全是小学生,高中生没有一个。有的乡办合资企业做不出报表,就请财政局和会计师事务所代做。二是有不少合资企业的会计人员,是从其它国营、集体企业调进
Not long ago, I participated in compiling annual audits of joint ventures and compiling reports on “three-capital” enterprises in Jiangsu Province. I found that there are many problems in the accounting work of joint ventures: First, the professional quality of accountants is not high and the educational level Low, especially township-owned joint-venture accounting personnel lower quality, generally without special training. Among the 772 “three-funded” enterprises that Jiangsu Province has approved, there are 308 township joint ventures. Of the more than 30 accounting firms in nine townships and townships in a county, there are only three junior high school students and the rest are primary school students and none of high school students. Some township-run joint ventures can not make statements, please Finance Bureau and accounting firms to do. Second, there are many accounting personnel in joint ventures, which are transferred from other state-owned enterprises and collective enterprises