论文部分内容阅读
过去,我们每年也照例编制财务计划,由于缺乏依据、标准和科学方法,往往参照历年实际情况,结合当年形势进行估算。用这样的方法编制的财务计划,既不可靠,又无说服力,交给职工群众讨论,一度形成讨价还价,最后不得不采取行政命令,以文件形式布置,结果大家不满意。在执行中,不是计划指标过高,完不成而垂头丧气,就是计划指标过低,超额完成轻而易举。这样,即脱离实际,又失去计划指导实际的重要意义。近年来,我们在总结经验,吸取教训的基础上,初步摸索到编制财务计划的指导思想、原则、依据和方法等规律。认识到编制财务计划,要坚持一切从实际出发、实事求是的精神。经过实践和探
In the past, we also prepared annual financial plans as usual. Due to the lack of basis, standards and scientific methods, we often make reference to the actual situation in the calendar year and carry out the estimation according to the current situation. The financial plans prepared in this way were neither reliable nor convincing. They were handed over to the masses of workers for discussions and bargaining was once formed. Finally, they had to take administrative orders and arrange them in the form of documents. As a result, everyone was dissatisfied. In the course of implementation, it is not an overdetermined plan target, a failing accomplishment but a dejected one, that is, the plan target is too low and the over-completion is easy. In this way, they are out of touch with reality and lose the practical significance of planning guidance. In recent years, on the basis of summing up experiences and lessons learned, we have initially found out the guiding ideology, principle, basis and method of compiling a financial plan. In recognizing the preparation of a financial plan, we must uphold the spirit of seeking truth from facts in all practicalities. After practice and exploration