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黑龙江省宝泉岭国营农场管理局所属13个国营农场,共有耕地407万亩。该局及各农场都建有多种工厂,实行一业为主,多种经营。近几年来,他们广泛地开展了会计工作达标升级活动。在工作实践中逐步完善了达标考核办法,特别是自1990年以来,将财务管理最突出的问题,列入会计工作达标考核重点,有效地调动了各单位财会人员加强财务管理的积极性,取得显著成效。该局各农场从1985年开始,由过去的统一经营改为兴办职工家庭农场,实行承包经营到户,工业单位也普遍实行了承包经营。由于财会工作没有跟上改革的需要,农场为职工家庭农场年年垫支大量的生产和生活资料费用,应收回的垫支款和应收的利费上缴款得不到及时回收。到1988年,家庭农场欠国营农场的欠款挂帐多达1.6亿元。工业单位因经营机制不完善,应收销货款未能及时清收,产品滞销积压问题也日益严重。上述问题,使农场的资金出现严重困难,不仅生产资金难以解决,而且各项专用基金超支526万元。
Heilongjiang Province Baoquan Ling State Farm Authority owned 13 state-owned farms, a total of 407 mu of arable land. The council and the farms have built a variety of factories, the implementation of a business-based, diversified operations. In recent years, they have conducted a wide range of accounting work to upgrade the standard. Gradually improve the standard assessment methods in the work practice, especially since 1990, the most prominent financial management issues included in the assessment of key accounting standards to effectively mobilize the units accounting and financial management staff to strengthen the initiative to achieve significant Effective. Since 1985, the farms of the council have changed from unified management in the past to setting up family farms for workers and staff members and contracted management has been carried out. The contractors have also been generally implemented by industrial units. Since the accounting work did not keep up with the need of reform, the farms supported a large amount of production and living materials expenses for their family farms every year, and the recovered payments and the levied taxes on reimbursements were not recovered in time. By 1988, owed debts of family farms to state-owned farms amounted to as much as 160 million yuan. Industrial units due to imperfect management mechanism, the receivables and receivables failed to be collected in a timely manner, the problem of backlog of products is also increasingly serious. The above problems have caused serious difficulties in the farm’s funds. It is not only difficult to solve the problem with the production funds, but also the over-spending of the special funds amounts to 5.26 million yuan.