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目前,我县乡镇企业的总产值已超10亿元,百万元以上产值的工厂已有217个,有的已初具生产规模。为了加强管理,我们参照国营和大集体的管理办法,结合乡镇企业中好的管理经验,制订了乡镇企业一级核算二级管理的基本要求,现已在重点骨干企业试行。兹将有关内容摘要介绍如下: 一、财会人员的配备:(1)年产值300万元以上,职工200人以上的企业,设总帐会计(财计科长)、成本核算会计、现金出纳会计,按车间设专职核算员(记录员),仓库设实物保管员(一般的要分设原材料、辅助材料、半成品、产成品仓库)。(2)年产值100～300万元、职工100～200人的企业,设总帐会计(兼成本会计),分帐会计、现金出纳会计,全厂设一名专职车间核算员,仓库可设材料保管员、成品保管员(半成品、产成品)。(3)年产值100万元以下的企业只设总帐会计、现金出纳会计,实物保管员设1～2人,车间核算记录员兼职。财会人员都要经过考试、考
At present, the total output value of township and township enterprises in our county has exceeded one billion yuan, and there are 217 factories with output value over one million yuan, and some have begun to take shape. In order to strengthen management, we have formulated the basic requirements for secondary accounting at the primary accounting level for township and village enterprises in light of good management practices of the state-owned and large-scale collectives, combined with good management experience in township and township enterprises, and have now implemented trials for key and key enterprises. The summary of the relevant contents is as follows: 1. Provision of accounting personnel: (1) Enterprises with an annual output value of over 3 million yuan and more than 200 employees, general ledger accounting (chief financial section chief), cost accounting and cashier accounting , According to the workshop to set up a full-time accountant (recorder), warehouse set up physical keeper (generally separate raw materials, auxiliary materials, semi-finished products, finished product warehouse). (2) Enterprises with an annual output value of RMB 100 to 300 million and employees of 100 to 200 persons, general ledger accounting (concurrent cost accounting), sub-accounting, and cash teller accounting. A full-time workshop accountant is set up for the whole plant, and the warehouse can be set up. Material custodian, finished product custodian (semi-finished product, finished product). (3) Enterprises with an annual output value of less than 1 million yuan only have general ledger accounting and cash teller accounting, physical custodians have 1 to 2 personnel, and workshop accounting scribes take part-time jobs. Accountants must pass exams and exams