“划小核算单元”是目前电信企业深化改革工作中重要的一环,做好财务支撑,准确核算各级经营单元的利润,建立全省统一的经营单元评价体系是各级财务工作者面临的重要问题,本文笔者针对本企业划小工作中存在的财务支撑不足的问题进行分析探讨,旨在发现问题,提出支撑建议,将划小核算单元工作落在实处。 “Planning small accounting unit ” is an important part of telecom enterprises’ deepening reform at present, making financial support and accurately accounting for profits of business units at all levels. Establishing a unified business unit evaluation system across the province is a measure for financial workers Faced with the important issues, the author of this small business planning for the existence of the lack of financial support to analyze and discuss the issue, to identify problems, make recommendations for support, will be planning to carry out the work of small unit.