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盐城市机床厂是机械部定点生产车床、钻床的国有中型企业,具备年产2500台机床的生产能力,近几年来,在改革开放方针的指引下,一手抓内部管理,一手抓产品结构调整和国际、国内两个市场的开拓,经济效益稳步增长。1994年实现销售收入7000万元,比1993年增长23%;外贸供货值2300万元,比1993年增长53.30%;利税726.84万元,与1993年持平,综合经济指标名列江苏省同行业前茅。随着企业生产经营规模的扩大,我们深深地感到:一个企业要想获得稳步发展,并在激烈的市场竞争中立于不败之地,离不开科学、严格的内部管理。为此,我们从1993年下半年开始结合《两则》、《两制》的贯彻实施,着手研究、制定企业内部财务管理制度(以下简称“制度”)。“制度”于1994年4月正式出台,并付诸实施,取得了较好的效果。现将我厂制定企业内财务管理制度的一些做法和体会简述如下。
Yancheng Machine Tool Plant is a state-owned medium-sized enterprise designated by the Ministry of Machinery for producing lathes and drilling machines. With an annual production capacity of 2,500 machine tools, Yancheng Machine Tool Plant under the guidance of the policy of reform and opening up in recent years has done both internal management and product structure adjustment International and domestic market development, the steady growth of economic efficiency. The sales revenue in 1994 was 70 million yuan, an increase of 23% over 1993; the foreign trade supply value was 23 million yuan, an increase of 53.30% over 1993; the profit and taxation amounted to 7.2648 million yuan, unchanged from 1993; the comprehensive economic indicators ranked among the same industries in Jiangsu Province Forefront. With the expansion of the scale of production and operation of enterprises, we deeply feel: If a company wants to achieve steady development and remain invincible in the fierce market competition, it is inseparable from scientific and strict internal management. Therefore, starting from the second half of 1993, we started to study and formulate the internal financial management system (hereinafter referred to as the “system”) based on the implementation of the “two systems” and “two systems.” “System ” was officially promulgated in April 1994, and put into effect, and achieved good results. Now I plant development of the financial management system in the company some of the practices and experiences outlined below.