乡镇企业结算资金管理混乱带有普遍性,给企业正确核算经营成果,挖掘增产潜力带来困难。加之有少数不法者钻企业管理不周的漏洞,从中大捞外快,更加影响了企业的发展。其表现:一是有的企业结算资金数额大,应收销货款长期无人催收,或催收时不会运用法律手段,以致应收款和呆帐掼失区别不清,长期挂在帐上。还有许多企业对其他应收款——备用金无定额、无结算制度,一个采购员多则挂帐几万元,少则几千元。二是有的企业财务制度不健全,材料购进既无入库手续,又不凭票到财务部门报帐,致使帐、物脱节,有一家企业最近还在报销前两年的购料款,会计无法审核原始凭证的真伪。三是有的企业白条抵库严重,平时大量使用现金交易,又不及时结算,致 The confusion in the management of settlement funds of township and township enterprises is universal, and it is difficult for enterprises to correctly account for operating results and tap potential for yield increase. In addition, a small number of unscrupulous people have drilled loopholes in poor management of enterprises, and they have become increasingly fast-moving and have affected the development of enterprises. Its performance: First, there is a large amount of corporate settlement funds, long-term uncollected receivables, or no legal means for collection, so that receivables and bad debts are not clearly distinguished, long-term hung on the account. There are many other companies that have other receivables - no fixed amount of reserve, no settlement system, and a single purchaser who has a large amount of tens of thousands of dollars, ranging from a few thousand dollars. Second, some companies’ financial systems are not perfect. Material purchases have neither warehousing nor payment to the finance department. This has led to the disconnection of accounts and materials. One company has recently reimbursed the purchase money for the first two years. Accounting cannot review the authenticity of the original document. Third, some companies have severe bank credits. They usually use cash transactions in large quantities and do not settle their accounts in a timely manner.