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首钢是一个先进的大型钢铁联合企业。1978年以来,连续三年每年实现利润平均递增20％以上。1981年通过实行经济责任制,调动了广大职工的积极性,在钢、铁产量分别比上年减产6％和10％的情况下,利润比上年增长9.07％,1987年实现利润预计比1981年又增长20％。首钢多年来在财务管理方面,一直实行财权六集中、小分散和统一核算、分级管理的财务体制。随着经济责任制的深入发展,公司内各项专业管理制度、组织机构、管理方式、一切生产经营活动都围绕着提高经济效益这个总要求协调运转。为了适应经济责任制的新要求,他们在财务管理上有三个转变:一是从少数领导人和财务部门关门算账,转为发动广大职工当家理财,人人关心财务成果;二是从过去算死帐和事后算帐办法转到加强财务信息的科学管理,开展经济活动分析和经济预测;三是
Shougang is an advanced large-scale steel conglomerate. Since 1978, the average annual profit has increased by more than 20% for three consecutive years. In 1981, through the implementation of the economic responsibility system, the mobilization of the enthusiasm of the broad masses of workers, in the case of steel and iron production than the previous year, respectively, reduced production by 6% and 10%, the profit increased by 9.07% over the previous year, in 1987 to achieve profit is expected to be higher than in 1981 Another 20% increase. For many years, Shougang has implemented a financial system in which financial power is centralized, dispersed and unified, and managed hierarchically. With the in-depth development of the economic responsibility system, all professional management systems, organizational structures, management methods, and all production and business activities in the company are coordinated around the general requirements of improving economic efficiency. In order to adapt to the new requirements of the economic responsibility system, they have three changes in financial management: First, from a few leaders and financial departments to close accounts, turn to mobilize the majority of employees financial management, everyone cares about financial results; Second, from the past to die Accounts and accounting methods are transferred to strengthen the scientific management of financial information, economic activity analysis and economic forecasting;