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我们认为实施新财会制度,应进一步加强企业内部财务管理,促进企业经营机制转换,达到提高经济效益的目的。现就如何加强财务管理谈谈我们的做法。一、制订本企业的财务管理办法,规范财务行为企业财务制度改革赋予了企业理财的自主权。因此,制订企业内部财会管理办法尤为重要。我厂在实施新制度前就制订了内部《财务管理办法》和《会计制度补充规定》,发到各职能处室、分厂、服务公司、机床公司等各基层组织执行,从而规范了全厂的财会行为。新制度颁发后我们又根据《工业企业财务制度》第88条规定,
We believe that the implementation of the new financial and accounting system should further strengthen the company’s internal financial management, promote the transformation of the company’s operating mechanism, and achieve the purpose of improving economic efficiency. Let us talk about our approach on how to strengthen financial management. First, formulate the company’s financial management methods, standardize the financial behavior The enterprise financial system reform gives the enterprise financial management autonomy. Therefore, it is particularly important to formulate an internal accounting management method for the company. Before the implementation of the new system, our factory formulated internal “Financial Management Measures” and “Supplementary Regulations for Accounting System” and sent it to all grassroots organizations such as functional departments, branch factories, service companies, and machine tool companies to standardize the whole plant. Financial behavior. After the issuance of the new system, we are also in accordance with Article 88 of the Financial System of Industrial Enterprises.