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煤炭企业的管理和核算体制,长期以来是以矿务局为独立经济核算单位的;矿(厂)为矿务局下属的内部核算单位.全局的生产经营成果和所承担的国家经济任务,统一由矿务局负责;矿则实际上成了执行性的生产单位。这样的管理和核算体制,能否适应搞活企业的要求?这是当前应该认真对待的一个问题.矿是煤炭企业生产的主体,它独立、完整地进行产品的生产,并且不断的重复和更新,生产和再生产都是由矿实现的.但按照目前的管理和核算体制,矿务局对矿实行“四集中”(集中回收贷款和对外结算;集中物资采购、储备、调配和委托加工;集中上缴财政任务;集中办理银行信贷),“六统一”(统一安排财务成本计划指标和财务收支预算;统一安排使用固定资产、流动资金和四项费用;统一对外签订合同;统一产品销售;统一制定材料计划价格和各矿、厂间
The management and accounting system of coal enterprises has long been based on the Bureau of Mines as an independent economic accounting unit, and the mine (plant) is an internal accounting unit under the Bureau of Mines, with the results of the overall production and business operations and the unification of the national economic tasks undertaken The mine bureau is responsible for; mine actually became a production unit of implementation. Such management and accounting system, can adapt to invigorate the business requirements? This is the current should take seriously a problem.Coal is the mainstay of coal production, it is independent and complete product production, and constantly repeated and updated, Both production and reproduction are carried out by mines, but according to the current management and accounting system, the Bureau of Mines implements “four centralizations” for mines (centralized recovery of loans and settlement with foreign currencies; centralized purchasing, stockpiling, deployment and commissioning of processing materials; Financial tasks; focus on bank credit), “six reunification” (a unified arrangement of financial cost planning targets and financial revenues and expenditures budget; unified arrangements for the use of fixed assets, liquidity and four costs; unified external contract; unified product sales; Material planning prices and the mine, plant