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随着乡镇企业产权制度改革的深入,逐步形成了多形式、多元化的企业改制新格局,为企业发展注入了生机和活力。当前经济领域违法乱纪现象普遍并且十分猖獗,财务管理上还存在不少漏洞,亟待加强。作好市场经济体制下的财务管理工作,要注重运用市场经济的方法,逐步建立企业会计、会计师事务所、审计等财务监督社会化体系,使乡镇企业在市场经济的条件下,保持健康持续快速发展。一、目前会计监督问题上的一种倾向我国很多企业中都不同程度的存在着乱支滥用、资产流失和核算失实的现实,引起人们对会计职能进行新的思考。不少学者
With the deepening reform of property rights of township enterprises, a new pattern of multiform and diversified enterprise restructuring has been gradually formed, injecting vitality and vitality into the development of enterprises. At present, the phenomenon of law and discipline in the economic field is widespread and rampant. There are still many loopholes in the financial management that need to be strengthened urgently. To do a good job in the financial management under the market economy system, we must pay attention to the method of using a market economy and gradually establish a socialized system of financial supervision such as enterprise accounting, accounting firms and auditing so that the township and village enterprises can maintain a healthy and rapid development under market economy conditions development of. First, the current accounting supervision on the issue of a tendency Many Chinese enterprises are varying degrees of existence of chaos abuse, loss of assets and the reality of accounting errors, causing people to think of new accounting functions. Many scholars