However , there also exist a number of problems in the process of the development of the self - employed private economy , especially the phenomena of no account to audit and incomplete accounting books in business operations and disorder in financial management are quite common , and the question of state tax evasion is outstanding which have aroused the concern of the whole society 但是,在个体、私营经济发展过程中也存在一些问题,尤其是经营活动无帐可查或帐册不全、财务管理混乱的现象比较普遍,偷逃国家税收的问题突出,已引起全社会的关注。