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厂长是一厂之主,如果不懂财务管理和核算,就很难分清哪些产品盈利,应该多生产,哪些产品亏损,应该限产或不产;哪些款项该付,哪些款项不该付;哪些合同可以签,哪些合同不能签;同时,国营企业的厂长是国家经营企业的代表,他除了应把企业的经营管理管好并取得盈利外,还要按照国家的法规,制度把国家、企业和职工的经济利益关系处理好。有一位经过民主选举的新厂长由于不懂财务,遇到重大财务问题,无法果断处理,只能随着财务人员去转。还有的厂长自己不懂,却要瞎指挥,甚至不顾国家的法规制度和财
The director is the owner of a factory. If he does not understand financial management and accounting, it is difficult to distinguish which products are profitable, which should be more productive, which products should be lost, and whether production should be limited or discontinued; what money should be paid and what should not be paid; Which contracts can be signed and which contracts cannot be signed; at the same time, the director of a state-owned enterprise is a representative of a state-run enterprise. In addition to managing the company’s operations and management and obtaining profits, it must also follow the national The relationship between the economic interests of enterprises and employees is handled well. A democratically elected new factory manager was unable to deal decisively because he did not understand the finances and encountered major financial problems. He could only go with the financial staff. There are also factory managers who don’t understand, but they have to command and even disregard the national laws and regulations.