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黄陂县武湖供销社强化财务调控功能,建立起一套以会计核算——资金调控为核心,以财务监督为重点的财务管理和约束机制,成功地保证了经营目标的实现,使企业走上了良性发展的轨道。其具体做法有以下三个方面: 一、强化三个职能,增强三项服务(一)强化核算职能,为承包经营责任制服务。针对划小核算单位后的经营格局,建立反映企业总体、各承包单位及专业柜多层次经营成果的三级核算,企业财务部门坚持按月对承包单位实行统一代理核算,准确反映各承包单位的盈亏情况。
Huangpi County Wuhu Supply and Marketing Cooperative to strengthen financial regulatory functions, set up a set of accounting - capital control as the core, with financial supervision as the focus of financial management and restraint mechanisms to successfully ensure the realization of business objectives, so that enterprises embarked The track of healthy development. Its specific approach has the following three aspects: First, strengthen the three functions, enhance the three services (A) strengthen the accounting functions, service contract system. In view of the business pattern after the planning of small accounting units, the Company established a three-level accounting system that reflects the overall operation of the enterprise, the contractor units and the multi-level operating results of professional cabinets. The financial department of the enterprise insisted that unified accounting should be conducted on the contracting units on a monthly basis to accurately reflect the Profit and loss situation.