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总会计师是厂长在企业财务管理和全面经济核算方面的助手,是企业领导班子的成员.在厂长领导下,总会计师参与制订企业的经营方针和经营决策,运用会计信息,加强财务管理和控制,既要维护财经纪律,又要搞活企业财务,促进增产增收,保证成本、资金、利润指标的完成. 一、“压力”与“动力”总会计师参与企业经营决策是关系到企业生产发展和职工切身利益的大事.1985年厂长要求把目标利润订在1,800万基点上,才能满足企业技术改造的自筹资金来源和企业留利的需要.财务部门在试算平衡过程中,按产值与成本计算,利润只能达到1,500万,怎么办,如何决策?总会计师组织财务部门研究指标水平时,出现了两种意见:一种是保上级考核指标,少担风险,一种是自己加大“压力”,眼睛向内,转轨变形,产品开发与经营开发并重.领导层根据财务部门意见决策时,认识到不仅要分析会计资料反映的数据和情况,还要分析当前经济形势和各种经济政策,发挥企业经济活力,
The chief accountant is the assistant of the factory director in corporate financial management and comprehensive economic accounting. He is a member of the company’s leading group. Under the leadership of the factory manager, the chief accountant participates in the formulation of the company’s operating principles and business decisions, and uses accounting information to strengthen financial management. Controlling, it is necessary to maintain financial discipline, but also to invigorate corporate finance, promote production and increase income, and ensure the completion of cost, capital, and profit indicators. I. “Pressure” and “Power” chief accountant’s participation in business decision-making is related to the development of enterprises’ production and In 1985, the director of the factory requested that the target profit be set at 18 million basis points in order to meet the needs of self-financing sources of the company’s technological transformation and the needs of the company’s profit keeping. The financial department in the trial balance process, according to the output value and In terms of cost calculation, the profit can only reach 15 million. How do you make decisions? When the chief accountant organizes the financial department to study the level of indicators, there are two kinds of opinions: one is to maintain the level of assessment indicators, less to take risks, one is to increase their own “Pressure”, eyes inwards, distortion in transition, equal emphasis on product development and business development. When the leadership made decisions based on the opinions of the financial department, they realized that not only Analysis of data and accounting data reflect the situation, but also to analyze the current economic situation and economic policy, to play their economic vitality,