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把财务整顿同改革结合起来当前财务整顿是由恢复性转变为建设性,只有不断提高财务管理科学化的程度,才能适应以提高经济效益为中心、以生产经营为重点的工作要求.在财务工作中,传统的、习惯的、不科学的旧框框还很多,不冲破这个禁区,就打不开财务工作的新局面.因此,在财务整顿中,我们非常注意整顿同改革相结合.如大连第三家具厂,改革了成本核算规程,配合设计人员一起,运用价值工程,改进了产品设计,制定了产品的目标成本.财务部门在产品生产过程中,严格控制生产
The financial consolidation and reform combined the current financial consolidation is from recovery to constructive, and only continue to improve the degree of scientific financial management, to be able to adapt to improve economic efficiency as the center, focusing on production and management work requirements in the financial work There are still many old, traditional and unscientific frameworks that can not be opened up to the new situation of financial work without breaking the restricted zone. Therefore, in the course of financial consolidation, we are paying great attention to the combination of reform and reform. Three furniture factories, the reform of the cost accounting procedures, with the designers, the use of value engineering, improved product design, product development target costs.Financial departments in the production process, the strict control of production