1 我市有校办企业9家,经过初步调查,已配备专职会计、出纳的仅1家,配有兼职会计、出纳的7家,会计、出纳都没有的1家。在现有的会计、出纳18人中(含兼职),担任过预算会计工作而不懂企业会计的有4人,根本不懂会计的有10人。目前只有一家按规定建立了会计帐目和财务制度,4家建立了“流水帐”,4家由厂长兼任会计、出纳,没有任何财务制度。由于多数企业无帐可查,漏洞百出,严重影响校办企业的正常发展。希望有关部门加强对校办企业的领导,督促配齐财会人员,并分期分批组织轮训。校办企业可执行集体企业会计制度,并由财税、审计部门帮助他们建立 1 There are 9 school-run enterprises in our city. After a preliminary investigation, only one full-time accountant and cashier has been provided, and there are 7 part-time accountants and cashiers, and there are none of the accounting and cashiers. Among the existing accounting and cashiers (including part-time employees), there were four people who had worked as budget accountants but had no knowledge of corporate accounting. There were 10 people who did not understand accounting at all. At present, only one company has established accounting and financial systems in accordance with the regulations. Four companies have established “current accounts”. Four of them are accountants and cashiers and have no financial system. Since most companies have no accounts available, loopholes affect the normal development of school-run enterprises. It is hoped that relevant departments will strengthen the leadership of school-run enterprises, supervise and urge them to complete the accounting personnel, and organize rotation training in batches. School-run enterprises can implement the collective enterprise accounting system, and the taxation, auditing departments help them establish