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(一) 早在1960年初,我厂为加强财务物资管理,减少浪费损失,降低产品消耗,决定将全厂一级集中核算改为“分帐核算、分灶吃饭”的二级会计核算,由各车间、部门自己算帐,及时掌握本单位的生产经营状况,从而使厂领导随时了解全厂经济动态,抓住薄弱环节,采取有力措施,实现扭亏增盈目标。当时我厂分级核算的基本做法是:
(a) As early as the beginning of 1960, in order to strengthen the management of financial materials, reduce wastage, and reduce product consumption, our factory decided to change the centralized accounting of the whole plant to the second-level accounting of “divided accounts, separate meals”. The workshops and departments will calculate their own accounts and grasp the production and operation status of the unit in a timely manner so that the factory leaders can keep abreast of the economic development of the whole plant, seize the weak links, and take effective measures to achieve the goal of turning losses into losses. At that time, the basic practice of our factory’s classification accounting was: