湖北省江陵县滩桥公社共辖工业、交通、建筑、农业、机械、商业、服务、养殖等二十二户企业,年产值近四百万元,企业职工二千余人,其中:财会人员二十二人,老的老,小的小,业务水平很低,财务核算和管理无规章制度,记帐方法不一,帐目混乱。为了加强会计基础工作,公社从一九七五年十二月份起采用二十二户集中办理结算、决算的方法,坚持了六年,效果很好。具体内容和作法是: Tungqiao commune, Jiangling County, Hubei Province, covers a total of 22 enterprises in industry, transportation, construction, agriculture, machinery, commerce, service and breeding with an annual output value of nearly 4 million yuan and more than 2,000 enterprise employees, including accounting personnel Twenty-two, old and young, small and small business, financial accounting and management rules and regulations, accounting methods vary, accounting confusion. In order to strengthen the basic accounting work, the commune has adopted 22 centralized methods of settling accounts and final accounts since December 1975 and has worked well for six years with good results. Specific content and practices are: