按照惯例,企业各主管部门汇编的年度决算会计报表,要由同级财政机关或上一级主管部门审查批复后,再由该主管部门向企业批复。近年来,在实际执行中,并非如此,有不少是“以汇代批”,致使在汇总中已被更正了的数字,在企业却未及时纠正和调整。笔者认为现有的一年一度的批复和“以汇代批”的做法根本不能达到及时服务于企业并对企业进行监督的目的,财政部门应完善企业会计报表批复制度。第一,领导要重视,切实把这项工作抓紧抓好;第二,财政驻厂员应按照有关规定对企业会计报表进行日常审查,以便及时发现问题;第三,对审查人员发现的问题,每月要通过汇报、座谈等形式,进行分析研究,提出 According to the usual practice, the annual accounting statements compiled by the competent departments of an enterprise shall be examined and approved by the financial organ at the same level or the competent department at a higher level and then approved by the competent department. In recent years, in actual implementation, this is not the case. There are quite a few figures that have been corrected by the “Meeting on behalf of the World Bank” and have been corrected in the summary. However, the enterprises did not rectify and adjust them in time. The author thinks that the current annual approval and the practice of “remittance and approval” can not reach the goal of timely serving and supervising the enterprises, and the financial departments should improve the system of approval of the accounting statements of enterprises. First, the leaders should pay attention to and effectively grasp this task; secondly, the financial officers should conduct routine reviews of the enterprise’s accounting statements in accordance with the relevant provisions in order to find out the problems in time; and thirdly, on the problems discovered by the examiners, Through monthly reports, seminars and other forms, analysis and research, put forward