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近几年来,乡镇工业发展很快,新办工厂大量产生;部分工厂转产改行,更改了厂名,少数工厂在竞争中被淘汰;还有个别企业,一个单位几个厂名;等等。由于这些原因,许多工厂从汇总会计报表过渡表中难以找到上年同期数,这就给运用汇总会计报表经行经济活动分析带来困难,进而影响到主管部门和各乡镇对乡镇工业的分类指导和宏观分析。我们认为应对乡村工厂进行固定编号,使汇总会计报表及其过渡表进一步规范化。具体做法是: 1、固定区、乡排列顺序。县级乡镇工业主管部门在按月、季公布各区、乡(镇)的工业产值、销售、利润等指标完成情况时,可固定其排列顺序。
In recent years, the rapid development of township industries, a large number of new factories; part of the factory switch to change, change the factory name, a small number of factories were eliminated in the competition; there are individual enterprises, a few units of a factory name; and so on. For these reasons, it is difficult for many factories to find the same period of the previous year from the consolidated accounting statement transition table. This has caused difficulties in the use of summary accounting statements to conduct economic analysis of enterprises passing through the bank, thus affecting the classification guidance of the competent authorities and townships on the township industries And macro analysis. We think the rural factories should be numbered in a fixed way so that the consolidated financial statements and their transitional tables are further standardized. Specific approach is: 1, a fixed area, rural arrangement order. The county-level township industrial departments may arrange their orders in the light of monthly and quarterly announcements on completion of industrial output, sales and profits of all districts and townships (towns).