目前,外贸系统高度集中的财务管理体制亟待进行改革. 1,县级外贸企业向专业公司调拨商品没有固定的调拨价格,其收购成本和支付的两费开支均“实报实销”,名曰独立核算,实为报帐性质.在这种情况下,企业经营好坏、经济效益高低,与职工无多大利害关系,显然不利于促进企业改善经营管理.必须把商品调拨结算的“实报实销”改为分级管理、调拨作价.藉以充分调动企业自身的主观能动性,挖掘基层企业潜力,努力降低成本,提高经济效益. 2,为了适应经济责任制的要求,会计核算应由粗变细,按经济责任承包单位分户核算.从帐户设置、费用及成本的分摊都应贯彻责、权、利三结合的原则,由过去的“一揽子核算”转向为按经济责任制的分户核算. 3,为了实行有效的会计控制,并由事后控制转变为事前、事中和事后控制相结合,会计应根据 At present, the highly centralized financial management system of the foreign trade system is in urgent need of reform. 1. The county-level foreign trade enterprises have no fixed transfer prices for the allocation of goods to professional companies, and their acquisition costs and paid two-fee expenditures are all “realized” and are accounted for independently. In fact, the nature of reimbursement. In this case, the company’s business is good or bad, the level of economic efficiency, and employees have little interest, is obviously not conducive to promoting the improvement of business management. Must be the transfer of goods to the settlement of the “reported actual sales” to hierarchical management , Transferring the price. In order to fully mobilize the subjective initiative of the enterprise, tap the potential of grass-roots companies, and strive to reduce costs and improve economic efficiency. 2, In order to meet the requirements of the economic responsibility system, accounting should be reduced, according to economic responsibility contracting units Household accounting. From the account allocation, cost and cost sharing should implement the principle of combination of responsibility, rights, and profits, from the past “blanket accounting” to a household accounting by economic responsibility system. 3, in order to implement effective accounting Control, and the transformation from ex post control to pre-, intra- and post-event control, accounting should be based on