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1994年湘潭电机厂认真贯彻《全民所有制工业企业转换经营机制条例》,按照“集团化、股份制、上规模、上水平”的发展思路组建企业集团公司和进行内部机制改革。改革的重点是对未来企业集团的核心层即湘潭电机厂进行改造,以“划小核算单位、分灶吃饭、实行自主经营、独立核算、自负盈亏、工效挂钩”为指导思想,把分厂推向市场,使分厂从成本中心转变为利润中心。这是一次重大的变革,作为企业内部管理机制重要组成部分的财务成本管理,成为这次改革的重点和难点之一。现就我厂前阶段财务改革方案中这方面改革的问题,谈几点看法。
In 1994, Xiangtan Electric Machinery Factory conscientiously implemented the “Regulations for the Conversion of Operating Mechanism of Industrial Enterprises under the Ownership System” and established enterprise group companies and the reform of the internal mechanism in line with the development concept of “group, shareholding, upper scale and upper level”. The focus of the reform is to reform the core layer of the future enterprise group, namely Xiangtan Electric Machinery Factory. The guiding ideology is to “plan small accounting units, eat in separate points, implement self-management, independent accounting, self-financing, and labor-effect linked” Plant to the market, so that the branch from the cost center into a profit center. This is a major change. As an important part of the internal management mechanism of the enterprise, financial cost management has become one of the key and difficult issues of this reform. Now on my factory before the stage of financial reform program in this area, the reform of several points.