论文部分内容阅读
我厂现有职工1300多名,是一个跨行业,多产品的企业。1987年,在总厂向国家承包石,企业内部也实行了分厂、车间产、供、销一条龙承包,并将企业的财务会计工作进行了同步改革。一、改变核算体制,适应内部承包。(1)财务科化整为零,由集体办公,化为分散办公,将绝大部分财会人员分派到各承包单位,负责各承包单位的财会核算工作。各承包单位的财会组属财务科的派出机构。这样,既有利于财务监督,又有利于对承包单位开展服务,使之整中化零,零中有整。(2)经与工商银行协商,在总厂的总结算户下,开设若干个辅助帐
I plant more than 1,300 employees, is a cross-industry, multi-product business. In 1987, the company contracted the stone to the state at the general factory. The company also implemented one-stop contracting for the production of factories, workshops, supplies, and sales within the company. The company’s financial accounting work was also reformed. First, change the accounting system to adapt to internal contracting. (1) The financial sector is divided into zeros, from collective office work to decentralized office work, and most accounting personnel are assigned to each contractor and are responsible for the accounting work of each contractor. The financial group of each contractor is a member of the financial department. In this way, it will not only be beneficial to financial supervision, but also be conducive to the implementation of services to the contracting unit so that it can be zero-zeroed and zero-in-one. (2) After negotiating with the Industrial and Commercial Bank of China, a number of sub-accounts are opened under the general settlement households of the General Plant.