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本文试就企业集团实施新的财会制度,加强财会管理的一些思路,谈点粗浅的看法。一、关于研究的对象和特点据了解,经国务院(1991)71号文批准,在国家试点的四十八家工业企业集团中,属于机械工业系统的有十二家。我们是以工业企业集团为主研究它的财会管理工作。财会制度改革后,由财政部(少数会同行业主管部门)制定,并印发了十个行业的企业财务制度和十三个行业的企业会计制度。一个企业应执行一个行业的财务会计制度,并按制度规定,其主管业务按行业制度办理外,其他业务(指未取得法人地位非独立核算单位)则可增设有关会计科目单独核算,在财务处理上按其他业务利润处
This paper tries to discuss some ideas for the accounting system of the enterprise group and strengthen the management of the finance and accounting. I. About the object and characteristics of the study It is understood that, with the approval of the State Council (No. 71) Document No. 71, among the 48 industrial enterprise groups that have been piloted by the state, there are 12 mechanical industrial systems. We are mainly studying the financial management of industrial enterprise groups. After the reform of the accounting system, the Ministry of Finance (minority associations with the industry’s competent authority) formulated and issued corporate financial systems in ten industries and enterprise accounting systems in thirteen industries. An enterprise shall implement an industry financial accounting system, and according to regulations, its competent business shall be handled according to the industry system, and other businesses (that is, non-independent accounting units without corporate status) may add separate accounting accounts for accounting purposes. On other business profits