最近,笔者在大冶开展乡级财政收支审计时、发现不少村、组和部分乡办、村办企业财务会计工作十分混乱。如该县前进乡工业公司全年收支总额46万余元,会计一般不做帐,由出纳总揽。一本所谓总帐和一本所谓明细帐,共设收入、现金、应收、应付四个科目,总帐用了六年,其中五年零四个月不平衡。收入、现金两个科目都是乱用的,如银行贷款记收入科目收方,还银行贷款记收入科目付方。银行存款、国库券、各种奖券、债券、欠条等都混在现金科目。所谓明细帐,虽设有应收、应 Recently, when carrying out auditing of revenue and expenditure at the township level in Daye, I found that many village and group and some township and village-run enterprises have very confusing financial and accounting work. If the county forward Township Industrial Company annual total income 460000 yuan, accounting generally do not account, by the cashier. A so-called general ledger and a so-called subsidiary ledger account for a total of four income and cash accounts receivable. The general ledger spent six years, of which five years and four months were unbalanced. Income and cash are chaotic two subjects, such as bank loan receipts subject receipts, but also bank loan receipts subjects paid. Bank deposits, treasury bills, all kinds of lotteries, bonds, IOUs, etc. are all mixed in cash. The so-called sub-account, although with receivables should be