What are the disadvantages of accounting treatment for the accounting of enterprise production expenses?

1. The use of accounting subjects is not standardized. Now, in the accounting team of enterprises, no one asks whether they are employed without a license, and some have accounting certificates, but their business skills are not high.

2. Indiscriminate depreciation. The fixed assets of enterprises, some only tens of thousands of yuan, some more than one million yuan, and the methods of extracting depreciation of fixed assets are different among enterprises.

3. There is no standard for expenses. In an enterprise, the boss is usually in charge. In terms of expenses, the boss has the final say, which expenses can be spent and which can't be spent, or even less, and the accountant can't supervise it in accounting.

4. Profit is not distributed. As long as you look at the accounting statements of enterprises, you can know that the profits realized by most enterprises are in the "undistributed profits" account every year, while the balances of accounting subjects such as "capital reserve" and "surplus reserve" are always zero.

5. The boundaries of accounting subjects are unclear. The separation of management rights and ownership of enterprises is far less obvious than that of large enterprises, especially in private enterprises, where investors are operators, and the property of enterprises and personal family property often occupy each other, which brings difficulties to accounting work. And the post setting is not reasonable.

6. Accounting institutions and accounting personnel are not standardized. Some enterprises simply do not set up accounting institutions, and even if they do, they are generally unclear in level and division of labor.

7. Accounting is not standardized, and bookkeeping is often illegal. Some enterprises do not set up accounts at all, or although they have set up accounts, the accounts are very messy. Many enterprises have two or more sets of accounts. In accounting, profits are manipulated artificially, and accounting information is seriously distorted by means of account reversal.

8. The internal control system of enterprises is not perfect, and there is no effective accounting supervision mechanism. In practice, the basic systems such as enterprise internal control system are not comprehensive enough when they are formulated, or they are formulated but not really implemented in practical work.

9. The original vouchers used to prove the occurrence of economic business are expensive or difficult to obtain. The acquisition of original vouchers costs money, and enterprises often hope to clinch a deal at a lower price, but they cannot obtain the legal vouchers needed for bookkeeping. Other enterprises can't get invoices after fees, but can only get non-compliant receipts. Most of them occur in the expenses assessed by superiors. Enterprises have to do this account or exchange notes with each other.