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为了充分发挥财务会计的职能,规范核算模式,搞好内部管理,提高经济效益,以适应建立现代企业制度的需要,现就南京汽车制造厂今后一段时期财务工作基本设想谈几点意见。(一)建立严格的预算、决算制度1.财务收支活动通过预算和决算进行管理。财务预算、决算(下称预决算)按时间分为年度、月度预决算;按层次分为总厂预决算和责任单位预决算。企业内部的一切财务运作,原则上一律通过预算控制和管理。2.财务预决算的总归口部门为财会处,各单位财务科为二级预决算的归口部门。年度总厂预
In order to give full play to the functions of financial accounting, standardize the accounting model, do a good job of internal management, improve economic efficiency, and meet the needs of establishing a modern enterprise system, we will now discuss several opinions on the basic assumptions of financial work of Nanjing Automobile Manufacturing Factory in the future. (I) Establish a strict budget and final accounts system 1. Financial revenue and expenditure activities are managed through budgets and final accounts. Financial budgets and final accounts (hereinafter referred to as pre-financial accounts) are divided into annual and monthly pre-financial accounts according to time, and are divided into pre-finished accounts of the general plant and pre-finished accounts of the responsible units according to levels. All financial operations within the enterprise are, in principle, subject to budgetary control and management. 2. The general department of the financial budget and final accounts is the accounting department, and the financial department of each unit is the centralized department of the second-level budget and final accounts. Annual plant factory