我省新华书店的财务,由省统一领导,实行省和地、市两级管理。全省88个核算单位,绝大多数是一地一店,独家经营。书店的会计核算,专业性比较强,接近于商业,但又有不少独特的地方。因此,书店会计人员,很难就地组织协作。尤其是县书店,只有一名会计,长年处于“独立作战”的状态。近年来,为了加强财务管理。我们采取集中办理会计决算的形式,既抓工作又抓练兵,效果良好。现就我们的作法和体会,简单介绍如下,请同志们指正。第一,目的要明确会计决算的主要目的是检查与总结本核算期的经营成果,用以改进今后工作,并满足上级领导机关的需要,时间紧,要求高。由于各地书店帐务处理进度不一,加上其他种种原因,以往 Xinhua Bookstore in our province finance, under the unified leadership of the province, the implementation of provincial and prefectural and municipal levels of management. The province’s 88 accounting units, the vast majority of a shop, exclusive management. Bookstore accounting, professional and relatively strong, close to commercial, but there are many unique places. Therefore, bookstore accountants, it is difficult to organize and collaborate on the spot. In particular, county bookstores, only one accountant, for many years in a “standalone combat” state. In recent years, in order to strengthen financial management. When we take the form of centralized accounting, we not only work hard but also train our troops to achieve good results. Now on our practices and understandings, a brief introduction is as follows, please comrades correct me. First, the purpose is to clarify the main purpose of accounting final accounts is to check and summarize the business results of the accounting period, to improve future work and to meet the needs of the higher authorities, time is tight, demanding. As bookstores around the progress of different accounts, together with various other reasons, in the past