在税收财务大检查中,许多承包企业都暴露出不同程度的违反财经纪律的问题。当考查财务人员为什么放弃监督职能时,发现这些企业财务人员的状况是:“顶住的留不住,留住的顶不住。”即:大凡坚持原则,在实施财务监督时顶得住的财务人员,在财会岗位上往往是留不住的;反之,大凡在财会岗位上留得住的财务人员,则往往是在财务监督中顶不住的。这种情况确实客观存在,并且产生了不良后果。财税检查的情况表明,不少承包企业会计核算不实,会计数字虚假,截留利润、偷漏税收等违反 In the tax financial inspection, many contractors have exposed different levels of violations of financial discipline. When examining why financial officers abandoned their oversight functions, they found that the status of financial officers of these enterprises was: “unable to withstand the stubbornness and unable to retain the stubbornness.” That is, those who adhere to the principle and are in a position to withstand the financial supervision Financial personnel, often in the financial position can not stay; the other hand, almost all financial personnel retained in the financial positions, it is often unable to withstand the financial supervision. This situation does exist objectively and has adverse consequences. The inspection of the fiscal and taxation shows that many contracting enterprises have false accounting, false accounting figures, profit-making, tax evasion and other violations