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九、搞好群众性经济核算实行企业内部全面经济核算,不能单靠财务部门,必须在总会计师直接领导下发动各科室、车间和广大职工群众参加,实行专业核算与群众的班组核算相结合。群众性经济核算是企业经济核算的基础,班组经济核算是群众参加企业经济管理、管家理财的好形式。所有企业都要发动工人群众迅速把班组经济核算开展起来。已经开展经济核算的班组,要达到下列标准: 1、有适应生产和经营特点的核算组织; 2、有明确的核算指标; 3、有准确的核算记录; 4、有定期公布、检查、分析、评比的制度; 5、有增产节约效果。企业要把班组核算列为班组建设的一项主要内容,要同社会主义劳动竞赛和奖惩制度结合起来,使班组核算不断巩固、充实和提高。
Nine, do a good job in mass economic accounting Implementation of a comprehensive internal economic accounting, can not rely solely on the financial sector, must be under the direct leadership of the chief accountant to start the departments, workshops and the general masses of workers to participate in the implementation of professional accounting and the masses of the team accounting combination. Mass economic accounting is the basis of enterprise economic accounting, economic accounting team is a good form of mass participation in enterprise economic management, housekeeping financial management. All enterprises must mobilize the masses of workers to quickly start the team economic accounting. Organizations that have carried out economic accounting must meet the following standards: 1. Accounting organizations that are adapted to the characteristics of production and operation; 2. They have clear accounting indicators; 3. They have accurate accounting records; 4. They regularly publish, inspect, analyze, Appraisal system; 5, a yield-saving effect. Enterprises should make team accounting as a major component of team building. They should combine with the socialist labor competition and rewards and punishments so that the team accounting can be continuously consolidated, enriched and enhanced.