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西北实业公司是山西省人民公营事业,从1933年8月成立到1937年7月是西北公司发展的黄金时期,1935年8月西北实业公司开始会计改革,逐步建立起从公司总管理处到所属各厂较为统一的会计体系。西北实业公司在财务会计制度上初步实现了近代化的资产负债管理,1936年和1937年出具的财务报表已经接近标准的资产负债表和利润表,公司的财务管理逐步走上了规范化的道路。通过分析1936年1月到1937年7月公司的财务报表,1935年公司亏损257,408.32元,1936年1月到1937年7月公司盈利1,760,677.77元,西北实业公司的资产负债结构合理,财务状况良好。
Northwest Industrial Co., Ltd. is a public enterprise of Shanxi Province. From August 1933 to July 1937, it was a golden period for the development of the Northwest Corporation. In August 1935, Northwest Industrial Co. began accounting reforms and gradually established the general management office of the company to belong to the company. Each factory has a unified accounting system. Northwest Industrial Co., Ltd. initially implemented its modernized asset-liability management in the financial accounting system. The financial statements issued in 1936 and 1937 were close to the standard balance sheet and income statement, and the company’s financial management gradually took a standardized approach. By analyzing the financial statements of the company from January 1936 to July 1937, the company suffered a loss of 257,408.32 yuan in 1935. From 1936 to July 1937, the company earned 1,760,677.77 yuan in profits. Northwest Industrial has a reasonable balance sheet structure and financial status.