在社会主义有计划的商品经济蓬勃发展的今天.会计工作愈来愈受到人们的重视。它不仅表现在记帐和算帐方面,更重要的是表现在分析经济情况,核算经济成果,监督经济活动,预测经济前景,参与经营决策等方面。会计以其自身的职能在企业经营管理中发挥着重大作用。物资企业,随着工作着重点由计划调拨型向经营管理型转变,由“以收抵支、收支平衡”向“合理计费、合理盈利”过渡,物资企业会计工作也开始由过去的收付式向经济核算式转变。十年来,物资企业的社会效益和自身的经济效益不断提高,会计工作也不断得到发展。但由于物资部门过去曾一度不讲经济核算,不求经济效益,会计工作没有得到应有重视。尽管改革以来有所发展,但还是起点低,步子慢,其发展水平较整个物资经济形势的发展要求还有一定的差距。相当一部分物资企业会计工作只能忙于应付记帐算帐,经济情况分析不透,经营活动监督不够,经营预测和决策无力参与:一些企业缺乏经营思想,政策观念淡薄,有章不循。有法不依,违纪违法行为时有发生。就物资部门财税大检查中发现的问题来说,具体表现在偷漏税款,截留利润,擅自提价,乱收费用等方面;个别企业帐目混乱,家底不清,经济核算失去依据。如某公司记帐不附原始单据。违反起码的记帐规则,结果经有关部门检查,几十万元资金被做为违纪处理;更有甚者,极个别企业领导对坚持 With the vigorous development of the socialist planned commodity economy, the accounting work has received more and more attention. It is not only reflected in accounting and accounting, but more importantly in analyzing economic conditions, accounting for economic results, monitoring economic activities, forecasting economic prospects, and participating in business decisions. Accounting plays an important role in the management of the enterprise with its own functions. Material companies, as the focus of work shifts from planned transfer to operational management, from the “balance between revenues and expenditures” to the “reasonable billing and reasonable profit” transition, and the accounting work of material companies has also started from the past. The shift to the economic accounting formula. In the past decade, the social benefits of material companies and their own economic benefits have continuously improved, and accounting work has continued to develop. However, because the material sector once did not speak about economic accounting in the past and did not seek economic benefits, accounting work did not receive due attention. Although there have been some developments since the reform, they still have a low starting point and slow pace, and their development level is still somewhat different from the requirements for the development of the entire material economic situation. A considerable part of the material enterprise accounting work can only be busy with accounts and accounts, the economic situation is not thoroughly analyzed, the supervision of business activities is not enough, and business forecasts and decisions cannot be participated: Some enterprises lack business ideas, their policies are weak, and regulations are not followed. Laws are not followed, and violations of discipline and law occur from time to time. As far as the issues found in the fiscal and taxation inspection of the material sector are concerned, the specific performance is in the areas of evasion of taxes, retention of profits, unauthorized price increases, arbitrary charges, etc.; individual company accounts are confusing, the family is unclear, and economic accounting loses its foundation. If a company’s account is not attached to the original document. Violation of the minimum accounting rule, the results of inspection by the relevant departments, hundreds of thousands of dollars of funds were treated as disciplinary action; What is more, very few business leaders insist on