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全面贯彻实施《企业财务通则》、《企业会计准则》已一年多了,通过一年多来的实践,我们深深体会到:一个国有企业,在社会主义市场经济体制下,要在竞争中求生存,求发展,必须改革传统的内部财务管理办法,建立起一套规范、完整的内部财务管理办法;这样才能用好国家赋于企业的各项经营自主权,并充分利用价值形式去参与经营管理,降低生产耗费,提高产出效能,实现投入与产出,速度与效益的最优化。我们常州江南机具厂是机械部定点生产农业运输机械的重点企业之一,主产品为方向盘拖拉机和农用挂车,生产能力各一万台。随着企业经营机制的转换和新财会制度的实施,企业内部财务管理得到加
It has been over a year since the full implementation of the “General Principles of Corporate Finance” and the “Accounting Standards for Business Enterprises”. After more than a year of practice, we have deeply realized that a state-owned enterprise must compete under a socialist market economic system. In order to survive and develop, we must reform the traditional methods of internal financial management and establish a set of standardized and complete internal financial management methods; in this way, we can make good use of the state’s operational autonomy granted to enterprises and make full use of value forms to participate. Management and management, reduce production costs, improve output efficiency, achieve input and output, speed and efficiency optimization. Our Changzhou Jiangnan Machine Tool Factory is one of the key enterprises for the designated production of agricultural transportation machinery by the Ministry of Machinery. The main products are steering wheel tractors and agricultural trailers with a production capacity of 10,000 units each. With the transformation of the company’s operating mechanism and the implementation of the new accounting system, the company’s internal financial management has been enhanced.