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(一) 改革核算体制,实行自负盈亏大庆油田过去在产品经济生产方式下,根据当时的历史条件和指导思想制定的高度集中的财务管理体制,适应当时的历史条件和集中兵力打歼灭战的建设方针,为开发大庆建设大庆发挥了重要作用。为了建立适应经济体制改革和促进社会主义商品经济发展的财务管理模式,大庆从1987年开始改革了核算形式,将过去统一核算统收统支改为局、厂、大队分级管理、分级核算、分灶就餐、自负盈亏。承包经营的大队(矿)级单位为内部独立核算单位,按承包经营合同的规定自主经营,自负盈亏。二级单位为内部商品生产经营单位,实行内部独立核算的管理体制。管理局与各二级单位、二级单位与二级单位之间,在财务结算业务
(A reform of the accounting system, self-financing The Daqing Oilfield in the past under the mode of production of products economy, according to the historical conditions and guiding ideology of the highly concentrated financial management system to adapt to the historical conditions and focus on the construction of the annihilation war plan , For the development of Daqing Daqing has played an important role. In order to establish a financial management mode that adapts to the reform of the economic system and promote the development of the socialist commodity economy, Daqing began to reform the accounting form in 1987, changing the unified accounting and revenue collection system to the bureau, plant management and brigade classification management, graded accounting, Kitchen stove, self-financing. The contractor’s brigade (mine) level unit is an independent internal accounting unit that operates independently under its own contractual contract and is responsible for its own profits and losses. The secondary unit is an internal commodity production and operation unit, which implements the internal independent accounting management system. Authority and the two units, two units and two units, in the financial settlement business