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广东省揭阳县随着人民公社的建立,工业生产的大跃进,在短短二个月中已新建扩建各种厂矿近两千个。这些工矿企业绝大部分分布在全县各地,财务人虽大部分还不熟悉工业成术核算,对科目的运用和帐务处理上也不一致,因此,更谈不上核算的正确性和报表的及时性。为适应公社化后新形势发展的要求,
Jieyang County, Guangdong Province With the establishment of the People’s Commune and the great leap forward in industrial production, nearly 2,000 new factories and mines have been newly built in just two months. Most of these industrial and mining enterprises are scattered all over the county. Although most of the finance people are still not familiar with industrial engineering and accounting, they also do not agree with the application of accounts and the accounting treatment. Therefore, let alone the correctness of accounting and reporting Timeliness. In order to meet the requirements of the new situation after the communization,