基层供销社划小核算单位后,财会工作应如何跟上,这是目前急待解决的问题.现就此谈点粗浅看法. 一、实行联店会计.划小核算单位后,财会人员严重不足,有的分散办公,不易管理,核算质量下降.针对这一情况,我们实行了联店会计.如我社由原来的统一核算改为27个核算单位后,我们集中了6个有一定水平的核算员,实行集体办公,分担 Primary small-scale supply and marketing cooperatives planning small units, the accounting should be how to keep up with the work, which is currently an urgent issue to be solved. Now talk about a superficial view. First, the implementation of joint accounting. Small units were designated after a serious shortage of accounting staff, Some decentralized office, not easy to manage, the quality of accounting decline in response to this situation, we have implemented a joint accounting shop.If the agency from the original unified accounting into 27 accounting units, we have concentrated a certain level of six accounting Staff, the implementation of the collective office, share