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阆中市二轻工业合作联社,共辖9个独立核算企业,现有存量资产近2亿元,职工4000人,主营地毯、皮革、服装、牛软面鞋、保宁醋、人造革以及丝绸时装等产品.1994年实现营业收入 l.94亿元,税利1200万元,出口创汇1259万美元,人均创收4.75万元.与改革开放前1978年相比,营业收入增长20.1倍,税利、出口创汇均增长7倍,呈现持续、稳定、健康发展的良好势头.上述绩效的取得,是改革开放的结果,同时与财会工作作用的发挥也是分不开的.主要表现在以下方面:一、基础管理作用近些年来联社和基层企业通力合作.对做好财会基础工作,侧重抓了三件事:(一)整顿基础管理工作.1989年,联社在市财政局、市会计学会的帮助下,财务科全力以赴,指导、帮助当时的7户独立核算企业进行了为期一年的财会基础工作整顿,环环紧扣,边整边改,最后经过验收,7户企业有5户达
Langzhong No. 2 Light Industry Cooperative Association has jurisdiction over 9 independent accounting companies. It has existing stock assets of nearly 200 million yuan and 4,000 employees. It specializes in carpets, leather, clothing, cow soft-surfaced shoes, boring vinegar, artificial leather and silk fashion. And other products. In 1994 achieved operating income of 1.94 billion yuan, profits and taxes 12 million yuan, exports 12.59 million US dollars of foreign exchange, per capita income of 47,500 yuan. Compared with 1978 before the reform and opening up, operating income increased by 20.1 times, tax profits, exports earned Both have increased by 7 times, showing a good momentum of sustained, stable and healthy development. The achievement of the above-mentioned performance is the result of reform and opening up, and it is also inseparable from the role of accounting and accounting work. The main performance is in the following aspects: 1. Basic management In recent years, the Associated Press and grass-roots enterprises have worked together to do a good job in the basic work of accounting, focusing on three things: (1) Rectifying the basic management work. In 1989, the Associated Society was assisted by the Municipal Bureau of Finance and the Municipal Accounting Society. , Finance Department went all out to guide and assist the then 7 independent accounting companies to carry out a one-year financial and accounting basic work rectification, the ring is tightly closed, while the entire edge is changed, and finally passed the acceptance, 7 enterprises have 5 households