论文部分内容阅读
看了《财务与会计》第三期『这些单位的财会工作亟待加强』一文,很有同感,问题是怎样『加强』?现在谈谈我们大桥一处对一些集体小厂店企业财务管理的作法,供参考。大桥一处为安置郑州基地的待业青年,先后扶持开办了七个厂店。大桥一处党委对这些集体企业非常支持和重视,加强了领导,使各厂店的财务管理机构逐步加强,财务管理水平逐步提高。这些小厂店开办初期,有的只选派了一名会计,会计、出纳一人兼;有的只设了半个会计,会计的作用只起生产中的『附带职能』。如何解决这个问题呢?我们经过一再考虑,于一九八三年九月合并了几个小厂店的财会工作,即在七个厂店中,只设三个财务室,其中无线电元件厂和综合商店独立成立财务室,各有两至三名财会人员,其余五个小厂店,合并成立综合财务室。现在这五个厂店合并设立了一套帐、一套表,有一名会计和一名出纳。合帐前,有的厂店曾怕形成统负盈亏,不愿合并。我们采取了『桔子一张皮,里边分瓣』的办法,即财产、资金、成本、盈亏分别核算,也就是在总帐户下按厂店分设明
Having read the third issue of “Finance and Accounting”, entitled “The Financial and Accounting Work of These Units Needs to Be Reinforced,” the article is very much in the same light. How do the problems be “strengthened”? Now, let’s talk about our approach to the financial management of some small factory-owned enterprises ,for reference. Bridge one place for resettlement of unemployed youth base in Zhengzhou, has opened up seven factories. A party committee of the bridge greatly supports and values these collective enterprises, strengthens their leadership, gradually strengthens their financial management institutions and gradually improves their financial management. In the early days of these small factories, some chose only one accountant, one accountant, and one cashier; others only set up half an accountant. The function of accounting was only the “incidental function” of production. How can we solve this problem? After repeated consideration, we consolidated the accounting work of several small factories in September 1983, that is, only three of the seven factories were financed, of which the radio components factory and Comprehensive store independently set up a financial room, each with two to three accounting staff, the remaining five small factories, the merger of the establishment of a comprehensive financial room. Now these five factories merged to set up a set of books, a watch, an accountant and a cashier. In conjunction, some factories have been afraid of forming a negative balance of profits and losses, not willing to merge. We have taken a “orange skin, which divide the flap” approach, that is, property, capital, cost, profit and loss separately accounting, that is, under the general account of the factory outlets