联合企业财务管理体制初步探讨

• 作 者: 刘文印
• 机 构: 吉林化学工业公司财务处,
• 出 处: 财务与会计
• 发表日期: 1979年04期
• 关键词: 财务管理体制 联合企业 财权 业务集中 统一核算 社会分工 财务管理 财务业务 独立性 生产组织

目前,联合企业的财务管理体制基本有两种形式:一种是公司(或总厂)把一切财权和业务集中起来,统一核算,统一管理;另一种是公司集中主要财权,大权集中,小权分散.笔者认为,后一种管理方法较佳. 财务管理体制采取什么形式,必须与生产力发展的状况和生产组织的形式相适应.在联合企业中,各个企业既有不同的社会分工,又有紧密的协作关系.作为一个经济单位,它具有独立性,是国家最基层的经济组织.按照专业化和协作关系把分散的企业组合成公司,这

At present, the financial management system of a joint enterprise basically has two forms: one is that the company (or plant) puts together all financial rights and business, unified accounting, and unified management; the other is that the company concentrates the main financial power, centralized power, and small The author believes that the latter management method is better. The form of the financial management system must be adapted to the conditions of the development of productive forces and the form of production organization. In a joint enterprise, each enterprise has a different social division of labor. There is a close cooperation relationship. As an economic unit, it is independent, and it is the most basic economic organization in the country. According to the specialization and cooperation relationship, the dispersed enterprises are combined into a company.