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在对外开放,对内搞活,大力发展商品经济的方针指引下,农场如何适应形势发展的需要,不断完善财务管理制度?现根据实际工作中的体会,提出当前要重点完善的八项制度如下: (一)严格实行财务审批一支笔,由于发展商品生产和实行市场调节,在有些问题上要疏通关系才能得以解决,于是请客送礼、行贿受贿之风盛行。这些超越制度以外而又无正规支出凭证的开支,会计是无法审核难以把
Guided by the guideline of opening to the outside world and vigorously developing the commodity economy, how can the farm adapt to the needs of the development of the situation and continuously improve its financial management system? According to the experience in actual work, the eight systems to be perfected at present are as follows: (1) Strictly implement a pen for financial examination and approval. Due to the development of commodity production and the implementation of market regulation, it is necessary to clear the relations on some issues to be resolved. Therefore, gifts and bribery prevail. Expenses beyond these overstepings without formal spending vouchers, accounting can not be audited difficult to put