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随州市结合开展“质量、品种、效益年”活动,在全市预算内工交企业中广泛推行了财务管理规范化工作。主要内容如下: ——财务会计机构设置和财会人员管理规范化。大中型企业除有厂部财会机构外,二级核算单位也必须设置财会机构,形成厂部、车间紧密联系的核算体系。在人员配备上,要求千人以上的企业按1％、千人以下的企业按1.5％的比例配齐专职财会人员。并建立和完善财务会计岗位责任制,坚持财会人员凭《会计证》上岗,按《会计人员工作规则》办事。——财务管理基础工作规范化。企业必须做到:原始记录完整,计量、检测工作达标准,物资储备、物资消耗、产品工时、
In conjunction with the “Quality, Variety and Benefit Year” activities in Suizhou City, standardized financial management has been widely implemented among the budget-making enterprises in the city. The main contents are as follows: - The establishment of financial and accounting institutions and accounting personnel management standardization. In addition to the large and medium-sized enterprises with accounting department of the factory, the secondary accounting units must also set up accounting institutions to form a factory, workshop close contact accounting system. In terms of staffing, the enterprises requiring more than one thousand persons shall be allocated full-time accounting personnel at a ratio of 1.5% at enterprises of 1% and below 1,000. And establish and improve the responsibility system of financial accounting posts, adhere to the accounting staff with “accounting certificate” posts, according to “accounting personnel working rules”. - The basic work of financial management standardization. Enterprises must do: the original record of complete, measurement, testing up to standards, material reserves, material consumption, product man-hours,