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宝钢集团常州冶金机械厂,创建于1960年,主要为冶金钢铁企业提供刀片、轧辊、制管工具等工矿备件和非标成台设备。现有资产4亿元,销售收入3亿元,职工3500多人,属于典型多品种、小批量的老企业。近几年来,宝钢集团常州冶金机械厂按照党的十五大精神,根据建立现代企业制度的要求,通过合资、租赁经营、剥离辅体等措施,先后合资成立了二个控股公司、一个参股公司,剥离组建了十多个具有法人资格的二级独立核算的子公司(以下均简称为“公司”);引进了资本、转换了机制,形成了一厂多制格局。与此同时,我厂的财务管理体制,根据《会计法》的要求,在实践中不断改革、规范和完善,经历了三个发展阶段:分散核算制、会计委派制和财务管理集中制。
Baosteel Group Changzhou Metallurgical Machinery Factory, founded in 1960, mainly supplies metallurgical and iron and steel enterprises with industrial and mining spare parts and non-standard equipment such as blades, rollers, and pipe-making tools. The existing assets of 400 million yuan, sales income of 300 million yuan, more than 3,500 employees, belonging to typical multi-variety, small-volume old enterprises. In recent years, Baosteel Group Changzhou Metallurgical Machinery Factory has successively established two holding companies and one shareholding company in accordance with the spirit of the Party’s fifteenth party, in accordance with the requirements of establishing a modern enterprise system, through joint ventures, lease operations, and the separation of auxiliary bodies. In addition, more than a dozen subsidiary companies with independent legal status (hereinafter referred to as “company”) have been formed and divested; capital has been introduced and mechanisms have been changed to form a multi-system structure. At the same time, our factory’s financial management system, in accordance with the “Accounting Law” requirements, in the practice of continuous reform, standardization and improvement, has gone through three stages of development: the decentralized accounting system, accounting system and financial management centralized system.