企业的经济效益问题,贯穿于企业产、供、销的全过程,而企业的财会管理工作的实质是一种价值管理,它渗透到生产经营的各个环节,如果企业把经济效益放在应有位置上,那么财会管理工作自然应在整个管理系统中处于特殊而重要地位。近几年来,我厂财会人员在厂部统一领导下,与各职能科室、部门密切配合,认真贯彻落实治理整顿和深化改革方针,积极推进财会改革,完善自我管理机制,借以提高企业经济效益,充分发挥财会部门的整体功能。我们的主要做法是: 一、强化财会制度的贯彻执行。我厂财会管理工作始终把坚持法制观念,遵守财经纪律摆在首要地位,一方面认真学习和贯彻《会计法》、《成本管理条例》和《会计人员工作规则》。另一方面对上级财政部门制定的各项制度,认真抓好 The economic efficiency of enterprises runs through the whole process of production, supply and sales. However, the essence of the enterprise’s financial management is a kind of value management, which infiltrates into every link of production and management. If enterprises put economic benefits in due course Position, then the financial management should naturally be in the management system in a special and important position. In recent years, under the unified leadership of the factory department, our factory finance and accounting staff work closely with all functional departments and departments to conscientiously implement the rectification and deepening reform guidelines, actively promote the reform of accounting and finance, improve the self-management mechanism so as to enhance the economic efficiency, Give full play to the overall function of the accounting department. Our main approach is: First, strengthen the implementation of the accounting system. Our factory financial accounting management has always put the concept of the rule of law, abide by the financial discipline in the first place, on the one hand conscientiously study and implement the “Accounting Law”, “Cost Management Ordinance” and “Accounting Staff Rules.” On the other hand, the various systems set forth by the financial departments at higher levels should be conscientiously done