论文部分内容阅读
有人说:“农副产品收购是一本“良心帐”,此话不能说没有一定道理。过去有的供销社忽视对农副产品收购的管理和控制,让不法分子钻了空子,趁机贪污盗窃,使企业蒙受经济损失。为此,我县熊家庄乡供销社于1988年初加强对农产品收购的管理,收到了很好的效果。 1.制订农副产品购、销、调、存各个环节的管理制度,充实财会力量,由财会部门按收购网点分户建立农副产品专用帐,实行按品种、数量、单价、金额进行控制。同时,在各收购网点相应建立实物帐,并按月向财会部门报送“采购商品收付盘存升损明细表”,以便相互核对,加强监督。 2.严格审核制度,把好价格、数量关。该社认为,农副产品收购管理中的最大漏洞是价格和数量问题,作弊者往往是在这两个方面下手。对此,该社财会部门对收
Someone said: “The acquisition of agricultural by-products is a” conscience account, “which can not be said without certain truths. In the past, some supply and marketing cooperatives neglected the management and control over the acquisition of agricultural and sideline products, allowing the criminals a loophole to take advantage of corruption and theft so that Enterprises suffered economic losses.To this end, our county Xiongjiu Township Supply and Marketing Cooperatives to strengthen the management of agricultural acquisitions in early 1988, received good results .1. Development of agricultural products purchase, sale, transfer, storage of all aspects of the management system, Accounting strength, by the accounting department according to the acquisition outlets to establish special account for agricultural by-products, the implementation of the species, quantity, unit price, the amount of control.At the same time, the acquisition of outlets in the corresponding establishment of physical accounts, and monthly report to the accounting department, ”Procurement Commodity inventory rose inventory ", in order to check with each other, and strengthen supervision .2 Strict review of the system, the good price, the number of offs.The agency believes that the biggest loophole in the acquisition and management of agricultural and sideline products is the issue of price and quantity, cheaters Often in these two aspects to start .In this regard, the club accounting department to close