随着“四化”建设和企业财务整顿的进展,会计工作标准化越来越显得迫切和必要。现就统一制订工业企业会计工作程序问题谈点一孔之见。对经济过程控制、监督越细致、越具体,就越要扩大明细分类核算的范围。因此,我认为在企业财会科下应设材料、工资、成本、核算、综合等职能组(各企业应视规模大小、业务繁简增加或简并),由总会计师或由行使总会计师职权的副厂长分管。由财会科负责人主管。会计主管人员负责业务指导和协调工作。各职能组职责是:材料组负责材料购、运、耗、存、销业务的核算、分析工作;工资组负责考勤及劳动工资(人员)的核对、计算工作;成本组负责制订计划成本、成本考核、成本项目各要素对比分析工作(特别应重视费用的考核分析及拟订降低耗费的措施);核算组(内部银行或核算站)负 With the progress of the “four modernizations” and the consolidation of corporate finance, the standardization of accounting work has become more and more urgent and necessary. Now on the unified formulation of industrial enterprise accounting procedures talk about a point of view. For economic process control and supervision, the more detailed and concrete the more, the more the scope of classification and accounting should be expanded. Therefore, I think that functional groups such as materials, wages, costs, accounting and generalization should be set up in the enterprise finance and accounting department (all enterprises should be increased or degenerated according to the size and complexity of the business), the chief accountant or the chief accountant Deputy director in charge. Head of Finance and Accounting Section. Accountants in charge of business guidance and coordination. The responsibilities of each functional group are as follows: Material group is responsible for the accounting and analysis of material purchase, transportation, consumption, storage and sale of materials; the wage group is responsible for the checking and calculation of attendance and labor wages (personnel); the cost group is responsible for formulating the planned costs and costs Assessment, cost analysis of the various elements of the project (in particular, should pay attention to the assessment and analysis of costs and to develop measures to reduce costs); accounting group (internal bank or accounting station) negative