各级财政部门对企业的“甩账”工作十分重视，并制订了计算机替代手工记账的考核标准，为“甩账”工作的顺利进行打F了良好的基础。但由于“甩账”工作业务涉及面广，要求严格，加上多数参加评审的企业对“甩账”工作的了解较少，所以在“甩账”过程中出现了许多值得注意的问题 The financial departments at all levels attach great importance to the “rejection of credit” work of the enterprises and have formulated the evaluation criteria for the replacement of manual accounting by computers, laying a good foundation for the smooth execution of the “rejection of accounts.” However, due to the “rejection account” business involves a wide range of work, strict requirements, coupled with the majority of companies participating in the review of “rejection account” less understanding of the work, so the “rejection account” in the process there are many noteworthy issues