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为了进一步企业化,我们在财务管理和经营工作上,应该努一把力作好以下幾件事: 成本高,质最低,是我們的致命傷。造成这种局面的來源,最主要的是严重、普遍而驚人的勞力、財力、物力浪費。因為我們大部廠曠的經營不企業化,管理民主化也作的不好,我們还没有澈底从內部把官僚資本主義的企業,改變為人民的企業。一方面感到資金缺乏的壓力和痛苦,一方面库存積累而不能解决现在的需要。且有大批死滞財產,長期不能起動。预算不精確,保管工作疏忽,大部廠礦没有成本計算,或成本計算不確實。尤其是相當普遍的存在着積壓賬目数月不結,而有些所謂「會計」(各部門的會計有关部門都算)人員們,竞仍舊不慌不忙若無共事(也有一部份在努力)。這種壞透了的習慣如不克服,则我们的会计就失掉对业务的積极指导作用,而成了一个单纯的计数器。我們的經理、廠長,必須組織這件工作,使興會計有聯繫的各方面,在一定時期赶完,不得迟误。
In order to further business, we should do a good job in the financial management and management work, a few things: high cost, the lowest quality is our fatal wound. The most important source of such a situation is the serious, widespread and alarming waste of labor, financial resources and material resources. Because most of our factories are not commercialized and the management democratization is not doing well, we have not yet thoroughly transformed the bureaucratic capitalist enterprises from the internal ones into people’s enterprises. On the one hand, they feel the pressure and pain of lack of capital. On the one hand, the accumulation of stocks can not solve the current needs. And a large number of deadlock property, long-term can not start. Inaccurate budget, custodial carelessness, most of the mines without cost calculation, or cost calculation is not accurate. In particular, it is quite common that there is a backlog of unsold debts in the months. Some so-called “accountants” (departments in charge of accounting in all sectors) are still not busy at work (and some are working hard) . If this bad habit is not overcome, then our accountant will lose the positive guidance of the business and become a mere counter. Our manager and factory director must organize this work so that all aspects of the accountant’s association will be completed within a certain period of time and must not be delayed.