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1988年6月,财政部颁发了《会计工作达标升级试行办法》和《会计工作达标考核标准(试行)》两个文件。河南省、郑州市也相应下发了有关文件,并指定我厂为“达标”工作的试点单位。“达标升级”是提高会计工作水平,充分发挥会计工作在社会主义建设中的作用而采取的重要措施,也是我厂深化会计改革的必需。对此,我厂领导极为重视,指示有关业务部门对开展这项工作态度上要坚决,行动上要扎实,切实抓出成效来。我厂成立了以总会计师为主任,财务处长为副主任的七人“达标”办公室,从我厂实际情况出发,认真抓了以下几个方面的工作:一、学好文件,提高认识。学习分三个层次:第一层次是厂级干部。对他们的要求,主要是提高认识,亲自部署。在学习过程中,厂领导认为:“经济越是开放搞活,会计工作就越重要。生产经营活动各个环节算帐不清,对改革不利,应该有一个类似产品标准、工艺标准的模式,实现会计工作的规范化,才
In June 1988, the Ministry of Finance issued two documents, ”Trial Measures for Upgrading Accounting Standards“ and ”Criteria for Accounting Standards (Trial)“. Henan Province, Zhengzhou City, also issued a corresponding document, and designated my factory as ”standard “ pilot work unit. ”Upgrading“ is an important measure taken to improve the level of accounting work and give full play to the role of accounting in the socialist construction. It is also an essential part of our factory’s deepening of accounting reform. In this regard, our factory leaders attach great importance to instruct relevant business departments to resolutely carry out this work attitude and act in a down-to-earth manner to effectively grasp the results. I set up a factory with chief accountant as chief financial officer for the deputy director of the ”“ standard ”office, starting from the actual situation in our plant, carefully grasped the following aspects: First, learn the document to raise awareness . Learning points at three levels: The first level is the factory level cadres. The requirements of them are mainly to raise awareness and deploy in person. During the learning process, the leaders of the factory think: "The more open and invigorated the economy, the more important the accounting work is. The accounting and accounting of all links in the production and operation activities are unclear and are unfavorable to the reform. There should be a model similar to the product standards and process standards, Accounting standardization, only