论文部分内容阅读
近几年来,承包经营责任制已在企业广泛推行。而承包经营责任制离不开财务管理和监督,作为企业财会工作负责人的总会计师的任务和作用如何,值得探讨,对此,笔者提出粗浅的看法。一、参与研究和制定承包方案。总会计师是参与企业领导决策的重要参谋。在选择承包形式上,要为企业的最佳决策提供准确的数据,拟定责权利紧密结合又适合本企业特点的初步方案,交党政领导研究决策。我们在1987年曾是这样做的。当时,我厂已建厂29
In recent years, the contract responsibility system has been widely implemented in enterprises. The responsibility system of contracting management can not be separated from financial management and supervision. As the chief accountant of enterprise finance and accounting work, it is worth discussing the tasks and functions of the chief accountant. In this regard, the author puts forward a superficial view. First, to participate in research and development of contracting programs. Chief accountant is an important staff involved in corporate leadership decision-making. In choosing the form of contracting, we should provide accurate data for the best decision-making of the enterprise, formulate the preliminary plan of combining the right and the advantage with the features of the enterprise, and make the research decisions of party and government leaders. We did this in 1987. At that time, I plant has 29 factories