论文部分内容阅读
湖北广水市广水办事处于1990年2月在全省率先正式成立了会计管理站,这是一个由财政部门专门管理乡镇企业会计工作的机构。一年多的实践证明,会计管理站是加强乡镇企业会计管理的必要组织。其作用主要表现在以下几个方面。一是有利于企业加强计划管理。企业生产经营计划和财务计划的编制,均应建立在分析过去、预测未来的基础上,以体现其科学性、先进性和可靠性,确保付诸实施。但当前大部分乡镇企业的财务管理松驰,会计核算不规范、档案不健全,不可能提供完整的历史数据,参考价值不大,因而使企业计划带有很大的主观盲目性。如我们编制发展规划时,计划“确保1990年产值过亿元”,但实际只完成了5600万元,其主要原因之一就是数据不准确、不完整。
Guangshui City, Hubei Guangshui Office in February 1990 in the province took the lead in the establishment of an official accounting management station, which is a specialized management by the financial sector township enterprises accounting institutions. More than a year of practice has proved that accounting management station is to strengthen the accounting management of township enterprises necessary organizations. Its role mainly in the following areas. One is to help enterprises to strengthen planning and management. The production planning and financial planning of enterprises should be based on the analysis of the past and the forecast of the future in order to reflect their scientific nature, advancedness and reliability and ensure their implementation. However, at present, most township enterprises have loose financial management, non-standard accounting records, incomplete files and can not provide complete historical data, which is of little reference value. Therefore, the enterprise plan has a great subjective blindness. For example, when we formulated the development plan, we planned to “ensure that the output value of 1990 will exceed 100 million yuan.” However, we actually completed only 56 million yuan. One of the major reasons for this is that the data are inaccurate and incomplete.