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我厂的班组核算,是在厂部、二级单位两级核算日益完善的基础上,逐步建立起来的。到目前为止,焦化、二炼铁等11个基本生产车间,机动、运输等辅助部门,原材料科等一些管理单位都相继开展了全面班组核算。我们的主要作法和体会是: 一、选配班组核算员,建立核算网络。 1982年,我厂在财务整顿工作中,充实了财会队伍,健全了核算机构。现有财会人员占职工总数1％。二级单位建立了财务组或会计、出纳等专职人员,建立了总会计师责任制,形成一个比较完整的财会工作系统。二级单位逐步建立内部独立核
Our plant team accounting, is in the factory department, two units two levels accounting increasingly perfect basis, and gradually established. So far, 11 basic production workshops, such as coking and ironmaking plants, auxiliary departments such as motor and transportation, raw materials and some other management units have carried out comprehensive team accounting in succession. Our main practices and understandings are: First, the matching team members, the establishment of accounting network. In 1982, I plant in the financial consolidation work, enrich the accounting team, improve accounting institutions. Existing accounting staff accounted for 1% of the total number of employees. The second unit set up a financial group or accounting, cashier and other full-time staff, the establishment of a system of accountants accountability to form a more complete system of accounting work. Two units gradually establish internal independent nucleus