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湖北省会计学会粮食分会年会于五月在宜昌市召开。会议要求在今年内将地、市、县各级财会研究组织普遍建立健全起来。分会将编印不定期会刊《鄂粮财会简讯》以供参考。根据现实工作需要,确定一九八二年重点研究课题是: 1、粮食企业财务包干后,如何实行责权利相结合提高经济效益?2、加强超购粮油加价款管理的具体办法和意见。3、整顿会计基础工作的具体作法和典型经验。4、如何做好粮食企业财务分析工作。5、粮食企业开展内部审计的必要性及其范围、方法、步骤。会议期间,还开展了学术讨论活动,对正确核算商品进价成本的作用、方法和必须遵循的原则等问题进行了讨论。为了做好商品成本核算工作,讨论中大家认为需要坚持几条原则:(一)按科学态度办事,反对随
Annual Meeting of Hubei Accounting Society Food Branch was held in Yichang in May. The meeting called for the general establishment and improvement of financial and accounting research organizations at all levels of the city, city and county within this year. The club will compile occasional journal “鄂 粮 财会 newsletter” for reference. According to the actual needs of work, to determine the key research topics in 1982 are: 1, after the financial business contract, how to implement the combination of responsibilities and rights to improve economic efficiency? 2, strengthen the super-purchase of grain and oil management methods and opinions. 3, rectify the basic practices of accounting and the typical experience. 4, how to do a good job in food business financial analysis. 5, the need for food companies to carry out internal audit and its scope, methods and steps. During the conference, academic discussions were also held to discuss the role, methods and principles that must be followed in correctly accounting for the purchase price of commodities. In order to do a good job of commodity costing, everyone in the discussion thinks that we should adhere to several principles: (1) act in a scientific manner and oppose