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近年来,不少部门和企业、相继在国内外的一些大城市设立办事机构、或捕捉信息、或销售产品,或引进技术,或融通资金,此种做法的益处应当肯定。但是,令人担忧的是,不少驻外办事机构的财会工作薄弱,存在的问题较多、具体表现在以下几方面:一是记帐算帐不及时、工作拖拉。不少驻外办事机构,不仅没有设专职会计,有的甚至连兼职会计都未配,他们宁愿出钱“雇人”弄帐。帐目半年甚至一年才轧一次。
In recent years, many departments and enterprises should affirm the merits of such practices by establishing offices in some major cities both at home and abroad, or by capturing information, selling products, introducing technologies, or financing them. However, what is worrisome is that many overseas offices have weak accounting work and many problems. They are manifested in the following aspects: First, accounting is not carried out in time and work is delayed. Many overseas offices not only do not have full-time accounting, some even part-time accounting are not allocated, they would rather pay “hire someone ” account. The accounts are rolled once in six months or even once a year.