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近几年来,国家出台多项财经改革措施,为企业深化改革创造了比较宽松的外部经济环境,现在关键是企业内部如何实行科学管理,以适应市场经济的发展。就企业财会部门而言,笔者认为应该做好以下几项主要工作:一、合理筹集资金,有效使用资金过去企业财会部门的主要职能之一是收收付付,而现在财会部门的工作要以合理筹集资金、有效使用资金为重点。目前,企业投资者投入的资本金往往较少,主要靠专业银行贷款解决资金不足的困难,但是由于种种原因,银行贷款并不能满足企业生产发展需要,加之三角债的困拢,资金问题更显严重。从我厂资金情况分析,也同样存在这类问题,国拨资金23万元,银行贷款317万元,而1994年产值达到3500多万元,利税总额361万元,应收帐
In recent years, the country has introduced a number of financial reform measures to create a relatively relaxed external economic environment for deepening reforms. Now the key is how to implement scientific management within the company to adapt to the development of the market economy. As far as corporate accounting departments are concerned, the author believes that the following major tasks should be done: 1. Raising funds reasonably and using funds effectively One of the main functions of corporate accounting departments in the past was to collect and pay, and now the work of accounting departments is to Rationally raise funds and use funds effectively. At present, corporate investors invest less capital, mainly relying on professional bank loans to solve the problem of insufficient funding, but for various reasons, bank loans can not meet the needs of the company’s production and development, coupled with the lax debt, the funding problem is even more serious . From the analysis of the funds of our factory, there are also such problems. The state allocates 230,000 yuan of funds and bank loans 3.17 million yuan. In 1994, the output value reached more than 35 million yuan, and the total profits and taxes were 3.61 million yuan.