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我们总公司是一个以水运为主的航、港、厂、商四位一体的综合性大型企业。在治理整顿、深化改革过程中,总公司财务处积极参与企业经营决策,加强财务管理,推行目标管理,会计工作逐步规范化、制度化,促进了企业管理水平的提高,从而确保了承包目标的实现。 1990年,总公司与市政府签订了上缴所得税100万元的经营承包合同。年初,我处从运输市场信息和财务信息反馈中,预见到运输市场形势日趋严峻,面临四大难关:一是市场十分疲软,货源严重不足;二是全区社会船舶运输增长过快,运力大大超过运量,运输市场竞争激烈;三是直供油指标减少,议价用油增加,且价格升幅大,全年政策性成本预计增支280万元;四是资金短缺。要完成承包任务难度较大。我们及时向经理室及有关职能处室作了预报,并对全公司的生产经营和财务收支情况进行分析,提出了推行目标管理,确保完成承包任务的对策。这一对策经领导研究采纳,并在全公司内大力推行,使全公司上下明确了奋斗目标和努力方向,突出地抓了以下工作:
Our head office is a comprehensive large-scale enterprise integrating navigation, port, factory, and business with water transportation as its core. In the process of rectifying and deepening reforms, the financial department of the parent company actively participated in business decision-making, strengthened financial management, implemented goal management, gradually standardized and institutionalized accounting work, and promoted the improvement of the management level of the enterprise, thereby ensuring the realization of the contracting objectives. . In 1990, the head office and the municipal government signed an operating contract with a paid-in income tax of 1 million yuan. At the beginning of the year, from the feedback of transportation market information and financial information, the Department foresaw the situation of the transportation market becoming increasingly severe and faced four major difficulties: First, the market was very weak and the supply was seriously insufficient; Second, the society’s ship transportation in the region grew too fast and the capacity was greatly increased. Exceeding the traffic volume, the transportation market is fiercely competitive; thirdly, the direct oil supply index has been reduced, the oil price for negotiation has increased, and the price increase has been large. The annual policy cost is expected to increase by 2.8 million yuan; Fourth, the shortage of funds. It is difficult to complete the contracting task. We made a timely forecast to the manager’s office and related functional departments, analyzed the company’s production, operations, and financial revenues and expenditures, and proposed countermeasures to implement goal management and ensure the completion of contracting tasks. This countermeasure was adopted by the leadership research, and was vigorously promoted throughout the company, so that the whole company clearly defined the goals and the direction of the struggle, and highlighted the following work: