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企业内部承包经营后,财会工作应适应企业改革形势。自上而下建立以承包部门为核算单位,以经营利润为核算中心,全面考核承包任务和承包者经济利益的内部会计核算制度。凡实行承包经营的业务部门,都应视为相对独立的经营体,进行单独核算,自负盈亏,并向企业财务部门报送会计报表。为搞好企业内部承包经营核算,企业财务部门要为各承包经营业务部门配备核算员,要为各承包部门制定合理的费用分摊办法,以利正确计算盈亏。对不能进行单独核算盈亏的承包部门,可根据承包要求确定考核目
After internal contracting operations, the accounting work should adapt to the situation of enterprise reform. From top to bottom, we established an internal accounting system that uses the contracting department as the accounting unit and operating profit as the accounting center to comprehensively assess the contracting tasks and the economic interests of contractors. All business departments that have contracted operations should be regarded as relatively independent business entities, perform separate accounting, assume full profits and losses, and submit accounting statements to the financial department of the company. In order to do a good job of accounting for internal contractual operations, the financial department of the enterprise must provide the accounting personnel for each contracting business department, and must establish a reasonable cost sharing method for each contracting department in order to facilitate the correct calculation of profits and losses. For the contracting department that cannot make a separate calculation of profit and loss, it is possible to determine the assessment target according to the contracting requirements.