论文部分内容阅读
湖北省企业升级领导小组、湖北省财政厅1988年1月15日以(88)鄂企升字第53号、(88)鄂财工字第9号文,联合印发了《湖北省省级先进国营工业企业财务管理工作要求》,现全文转载如下,供参考。企业财务管理,是整个企业管理工作的一个重要组成部分。为了加强企业财务工作,促进企业升级,现根据国务院《关于加强工业企业管理若干问题的决定》和省政府《关于开展企业上等级活动的实施意见》,特制定《湖北省省级先进国营工业企业财务管理工作要求》,作为企业升级工作中考核评审省级先进国营工业企业财务管理工作的依据。一、财务管理基础工作 (一)根据企业管理和经济核算的要求,建立完整的原始记录。包括产品产量、质量记录;原材料、燃料、动力、工具、工时的消耗记录;材料、零部件、半成品的购进、入库、发出记录;产成品的入库、发出
Hubei Provincial Enterprise Leading Group and Hubei Provincial Department of Finance on January 15, 1988 (88) E Qisheng Zi No. 53, (88) E Cai Gong Zi No. 9th article, jointly issued “Provincial Advanced Level in Hubei Province” “Requirements for Financial Management of State-Owned Industrial Enterprises” are reproduced below for reference. Corporate financial management is an important part of the overall enterprise management. In order to strengthen the financial work of enterprises and promote the upgrading of enterprises, according to the “Decision on Strengthening Certain Issues in the Management of Industrial Enterprises” of the State Council and the Provincial Government’s “Implementation Opinions on the Implementation of Enterprise-Level Activities”, the “Provincial Advanced Industrial Enterprise of State-Owned Enterprises in Hubei Province is formulated.” “Financial Management Work Requirements”, as the basis for assessing and assessing the financial management of state-level advanced state-owned industrial enterprises in enterprise upgrading work. I. Fundamental Financial Management Work 1. Establish a complete original record based on the requirements of corporate management and economic accounting. Including product output, quality records; consumption records for raw materials, fuels, power, tools, and working hours; purchases, warehousing, and issuance records for materials, parts, and semi-finished products; warehousing and dispatch of finished products