目前社队企业的会计工作十分薄弱,普遍存在着制度松弛,帐目混乱,核算不实等问题.为了适应经济发展的需要,各级主管部门连年在会计培训方面做了大量工作.但由于企业会计不是专职,加之变动频繁,难以发挥会计人员钻研本职业务的积极性;再则,由于会计的管理体制属企业,会计的报酬在企业,不能充分发挥会计的监督作用.为此,我建议在公社企业办公室组建一个少而精的专业财会组,以担负全公社企业的财会工作.会计人员可从原有企业会计中选择思想作风好、工作责任心强、办事公道、有一定工作能力、会计业务比较熟悉的人组成.核算体制.仍按原有企业各设一套帐,实行独立 At present, the accounting work of commune-marketeers and enterprises is very weak, and there are many problems such as the system laxity, confused accounts and misstated accounting, etc. In order to meet the needs of economic development, the competent departments at all levels have done a great deal of work in accounting training year after year, Accounting is not full-time, combined with frequent changes, it is difficult to play accountants to study their own business enthusiasm; Furthermore, because the accounting management system is an enterprise, the remuneration of accounting in the enterprise, can not give full play to accounting supervision role.To this end, I suggest in the commune The corporate office sets up a small but professional accounting department to take charge of the finance and accounting work of all the commune enterprises. The accounting staff can choose good ideas and work style from the original enterprise accounting, work with a strong sense of responsibility, fair handling, certain working ability, accounting business More familiar with the composition of the accounting system .According to the original company still set up an account, the implementation of independence