机关部门兴办和发展经济实体,对于增加收入,减轻财政负担和缓解就业压力有着十分积极的意义。但是由于这些新办实体缺乏自我约束和管理监督,在财务管理方面出现了一些问题,主要有:(一)财务帐目不健全。财务帐日混乱现象在一部分机关办实体中相当严重。有的会计、出纳不分,票据、钱物手续不清;有的会计人员不懂会计业务,帐务处理五花八门,错误随处可见;有的财务上没有与原单位脱 The establishment and development of economic entities by the agencies and departments have a very positive meaning for increasing revenue, reducing financial burden and alleviating employment pressure. However, due to the lack of self-restraint and supervision of these newly-established entities, some problems have arisen in financial management. The main problems are: (1) The financial accounts are not sound. The confusion in the financial accounts day is quite serious in some agencies. Some accounting, cashier regardless of bills, money, procedures unclear; some accounting staff do not understand accounting business, accounting for a wide variety of errors can be seen everywhere; some financially without the original units off