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沈阳市电车公司是一个有80多年历史,现有8,700余名职工,500多台车辆的老企业。全公司在市内各区设有8个车队、3个保养场,以及供电所,工业厂等附属单位,执行运送乘客、供电架线和保养、修理、制造车辆等任务。去年十月在经济体制改革中,针对企业内部各单位只管生产不管经营的问题,根据客运生产过程各阶段的特点,在不改变现行生产组织形式的前提下,改革了经营核算体制。各单位在所在地区请领了营业执照、开设了银行结算帐户、建立了完整的会计帐目,对经济活动和经营成果进行核算。同时,将物质供应科、行政科、教育科改为核算单位。公司下放了
Shenyang Tram Company is an old enterprise with 80 years of history, more than 8,700 employees and over 500 vehicles. The whole company has eight convoys and three maintenance centers in all districts of the city, as well as affiliated units such as power supply stations and industrial plants. The company carries out the tasks of transporting passengers, supplying power and wiring, and maintaining, repairing and manufacturing vehicles. In October of last year, in light of the characteristics of each stage of the passenger transportation production process, in light of the problems of production and management of all units within the enterprise, the system of operating accounting was reformed without changing the existing form of production organization. All units in the region to obtain a business license, opened a bank account settlement, the establishment of a complete accounting accounts, accounting of economic activities and operating results. At the same time, the material supply section, administrative department, education section to accounting unit. The company is decentralized