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本刊1988年第1期发表了原吉林省省长赵修同志《完善企业经营内部机制,充分发挥“厂内银行”的作用》一文后,收到了不少读者来信,要求介绍吉林省开展厂内银行核算的具体做法。我们特请吉林省财政厅、吉林省会计学会组织部分同志,就厂内银行核算的具体做法,分六个专题,由贾云录、张溪棠二同志总篡,编写了一组文章。现将这一组文章,连同吉林省计经委、工商银行、财政厅印发的《国营工业企业“厂内银行”试行办法》和厂内银行核算流程示意图,在本期集中刊登,以飨读者。企业厂内银行是在近几年贯彻企业经济责任制过程中逐步发展起来的一种厂内经济核算形式。在实际工作中,各地的具体做法不尽相同。这一组文章是介绍吉林省工业企业的一般做法,供各地在推行厂内银行核算,完善企业内部经营机制,深化和发展企业承包经营责任制工作中参考。
In the first issue of the first issue of the journal, published in 1988, after the original Jilin Province Governor Zhao Xiu wrote “Improving the Internal Mechanism of Enterprise Operation and Fully Using the Role of the Factory Bank,” I received letters from many readers requesting introduction of Jilin Province. The specific practice of carrying out bank accounting in factories. We hereby request the Jilin Provincial Department of Finance and the Jilin Province Accounting Society to organize some comrades and divide the six topics into specific accounts for the calculation of in-plant bank accounting. A group of articles has been compiled by Jia Yunlu and Zhang Xiyi, two comrades. This set of articles, together with the “State-owned Industrial Enterprises, Factory Banks, and Trial Measures” issued by the Jilin Province Economic and Planning Commission, the Industrial and Commercial Bank of China, and the Ministry of Finance, and the in-plant bank accounting process diagrams are published in the current issue. reader. Enterprise in-plant banks are an in-plant economic accounting form that has been gradually developed in the course of implementing corporate economic responsibility systems in recent years. In practice, the specific practices in different places are not the same. This set of articles is an introduction to the general practice of industrial enterprises in Jilin Province for the reference of all localities in the implementation of bank accounting in factories, the improvement of internal operating mechanisms, and the deepening and development of enterprises’ contract responsibility system.