湖南湘西自治州吉首纺织品采购供应站是一个针纺品二、三级批发兼营的商业企业.该站自1983年起,实行分课划细核算.即按经营品种和对象分为纺织课、针织课、绸(缎)呢(绒)化(纤)课,市(场)供(应)课四个业务课和一个综合管理部门;按业务大小和管理要求调整配备财会人员;各课单独设置会计帐簿和编制会计报表,并根据承包任务完成的好坏计算奖金,促进各课积极经营,展开劳动竞赛. 分课划细核算后,财会工作的责任重了,要求严了.针对这一情况,先后选送财会人员到外地培训,同时在单位内对会计人员和有关业务开票人员进行业余辅导,在较短时间内提高了财会人员的核算技术水平,较快地适应了工作需要. 分课划细核算后,该站根据市场变化情况,有财务管理方面采取了相应措施,取得了较好的效 Hunan Xiangxi Autonomous Prefecture Jishou textile procurement and supply station is a two-three-denim textile wholesaler and distributor of commercial enterprises.This station since 1983, the implementation of sub-class plan carefully calculated by the operating species and objects into the textile class, knitting (Silk) class (class), city (field) for (class) for the four business classes and an integrated management department; according to business size and management requirements with the adjustment of financial staff; each class is set separately Accounting books and the preparation of financial statements, and according to the completion of the contracting task to calculate the bonuses, and promote the active management of each class, labor competition .Classification division, the responsibility of the accounting work heavy, strict requirements. In the meantime, financial and accounting personnel were selected to field training successively, meanwhile, amateur counselors of accounting personnel and relevant staff of business invoicing were employed in the unit, accounting skills of accounting personnel were raised in a relatively short period of time, and the need of work was quickly adapted. After detailed calculation, the station has taken corresponding measures according to market changes and financial management, and achieved good results