对加强个体工商户财务管理的几点认识

改革开放以来，我国个体经济得到前所未有的发展，但它作为会计学科理论体系与其他学科理论体系相比，最显著的特征是理论体系不完善，其主要表现在会计核算体系、会计管理体系基本上尚未建立起来。个体工商户企业普遍实行代理建账、记账结算，手段、方法不规范，会计制度比较简单等一系列问题；针对这些情况我们必须从加强发票管理，发挥中介机构的作用，严格管理制度，明确划分国税机关、代理会计、业户三者之间的法律责任和义务等方面入手，采取措施加强对个体工商户财务制度建设和管理。

Some Standpoints About Strengthening Financial Management Of Individual Engaged In Small-scale Business

After reform and opening, private economy has already developed rapidly, but the marked characteristic is the lack of theory systems. It is embodied mainly in the imperfection of account caculating systems and account management systems. Individuals engaged in small scale business are subject to non-standardized practices for making account: closing account by keeping account. As a result, the methods are not established enough and the regulations unpredictable. To deal with these circumstances we should strengthen the billing management. bring into play the role of intermediate serv'ice, reinforce management system, carve out the duty and obligation, clearly form a 3-way relationship between the national tax, accountants and customers to take effective measures to strengthen the set up and management of individuals' financial systems.