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山西省长治纺织品批发公司是国营二级批发企业,1985年在商业体制改革中组建。自1988年实行承包经营以来,企业的财会管理工作密切配合公司的各项改革,以完善责任会计制度为核心,把加强资金管理。提高资金使用效益作为会计改革的重点,实现了财会工作的职能转变,有效地促进了企业的经济管理和业务经营。在国家紧缩信贷、市场疲软、政策性税费增加的情况下,纺织批发企业普遍感到资金短缺,生意难作,效益下降,而我公司经济效益却取得了较好的成绩。从1988年1月到1990年6月底,累计完成商品销售17471元,占三年承包任务的94.4％,比承包前三年的累计额增长6％;实现税利405.8万元,其中纯利润251万元(承包前三年累计亏损205.2万元),占三年承包任务的163％,也就是说,提前半年超额63％完成了三年承包任务;全部流动资金周转天数比承包前三年加快了34天。我们的主要做法是:
Shanxi Changzhi Textiles Wholesale Co., Ltd. is a state-owned secondary wholesale company. It was established in 1985 in the reform of the commercial system. Since the implementation of contracted management in 1988, the company’s financial management work has closely cooperated with the company’s various reforms. It has improved the responsibility accounting system as the core and strengthened fund management. Raising the efficiency of the use of funds as the focus of the accounting reform has enabled the transformation of the functions of the accounting work and effectively promoted the economic management and business operations of the company. In the country’s tightening credit, weak market, and increased policy taxes and fees, textile and wholesale companies generally feel that there is a shortage of funds, the business is difficult, and the effectiveness is reduced. However, our company’s economic benefits have achieved good results. From January 1988 to the end of June 1990, a total of 17,471 yuan of goods were sold, which accounted for 94.4% of the three-year contracting task, which was 6% more than the cumulative amount of the first three years of contracting; the tax profit was 4.058 million yuan, of which net profit was 2.51 million yuan. Yuan (a cumulative loss of 2.052 million yuan in the first three years of contracting) accounted for 163% of the three-year contracting tasks, that is, 63% of the three-year contracting tasks were completed three months ahead of schedule; the total working capital turnover days was faster than the first three years of contracting. 34 days. Our main approach is: