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上海天原化工厂创建于1929年,是一个已有63年历史的氯碱企业。建国43的来,坚持走老厂挖潜、革新和改造的道路,逐步发展成为氯碱行业的大型企业。现有固定资产原值1.8亿元,职工3500余人,主要产品烧碱的年生产能力达11万吨。该厂以经济效益为中心,发扬“求实、创新、奉献、奋进”的天原精神,依靠科技进步,深化改革,狠抓企业管理,坚持走内涵发展的道路,在外部环境比较困难的条件下,主要经济指标稳定增长,1991年在增提折旧、技术开发费、补充流动资金378万元的情况下,利润总额仍超过亿元,资金利税率达93.3％。他们的经验是: 1、确立“三个服务”、“三个结合”的财会工作原则。“三个服务”、“三个结合”即财会工作为生产服务,为经营服务,为经济效益服务。在三个服务中还穿插三个结合,
Shanghai Tianyuan Chemical Factory, established in 1929, is a chlor-alkali enterprise with a history of 63 years. Since the founding of the People’s Republic of China, it has persisted in taking the path of tapping, innovating, and transforming old factories, and gradually developed into a large-scale enterprise in the chlor-alkali industry. The existing fixed assets have an original value of 180 million yuan and employ more than 3,500 people. The annual production capacity of the main product, caustic soda, has reached 110,000 tons. The plant is centered on economic benefits, carries forward the spirit of “truth-seeking, innovation, dedication, and forging ahead” and relies on advances in science and technology, deepens reforms, pays close attention to business management, and adheres to the path of connotation development under conditions where the external environment is more difficult. The main economic indicators have increased steadily. In 1991, with depreciation, technology development fees, and additional liquidity of 3.78 million yuan, the total profit still exceeded 100 million yuan, and the capital profit and tax rate reached 93.3%. Their experience is: 1. To establish the “three services” and “three combinations” accounting principles. “Three services” and “three combinations” mean that accounting work is for production service, service for business, and service for economic benefit. There are also three combinations in the three services.