几年来,我们通过认真调查研究,开展财会人员培训工作,收到较好的效果。1973年我们对63户局属集体企业调查,其中有十八户没有专职会计;十户的会计不懂会计业务;二十八户的会计是一老、二病、三残。在部分国营企业中也有类似情况。由于会计人员缺乏,企业财务管理不善,出现了不少问题。例如有个厂由于物资管理混乱,领退料制度不严,七三年二季度结出财务报表是亏损,企业自己都不相信,因而报表没有结出,到了第三季度结算出盈利十一万五千元,企业又怀疑不可靠,经过削减确定盈利为四万三千三百元。闹了不 Over the past few years, we have conducted sound investigations and studies and carried out training in finance and accounting personnel and received good results. In 1973, we surveyed 63 head-quarters collective-owned enterprises, of which 18 did not have full-time accounting; 10 did not understand accounting; 10 were accountants who were old, 2 sick and 3 disabled. In some state-owned enterprises there is a similar situation. Due to the lack of accountants, poor corporate financial management, there have been many problems. For example, a factory due to chaotic material management, the withdrawal of material system is not strict, in the second quarter of July and the third quarter of financial statements is a loss, companies do not believe it, so the report did not come to the third quarter to make a profit of 110,000 Five thousand yuan, the company also suspected of unreliable, after cuts to determine the profit of 43,300 yuan. Trouble no