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乡镇企业实行承包经营后,有些承包厂长从减少管理人员、节省费用开支出发,或出于对别人不放心等考虑,自己兼任了企业的会计,其结果不仅全厂工作未抓上去,而且造成财务上的问题较多。如有个承包厂长兼任出纳,由于工作上的双重压力,常常使他精疲力竭,顾此失彼。在业务上,他从未按时与会计结过帐,也未记现金日记帐,会计帐面的现金余额总是在两万元以上,而他手中究竟有多少,自己并不清楚,由于他是厂长,会计也无可奈何。还有个厂长兼任会计工作,该厂经审计连续两年未完成承包合同任务,可是在他的年度报表上,却总是完成了,原来他根本来做帐,不过是估
After the contractual management of the township and village enterprises, some contractors may start accounting for the reduction of management personnel and cost savings, or for the sake of restlessness to others. As a result, not only the whole plant fails to catch up, but also causes Financial problems more. If a contract factory manager concurrently cashier, due to the dual pressures of work, often make him exhausted, take precarious. In business, he never finished accounting on time with accounting, did not record cash journal, the accounting balance of the cash balance is always at 20,000 yuan, and how much he hands, he is not clear, because he is Director, accounting also helpless. There is also a director of accounting services, the factory audit the contract for two consecutive years did not complete the task of contracting, but in his annual report, but always completed, so he did account, but is estimated