何生棠同志是山东省潍坊生建机械厂的总会计师,《财会通讯》杂志的特约编辑。党的十一届三中全会以来,他欣逢盛世,正值盛年,埋头苦干,默默奉献,在平凡的岗位上做出了不平凡的事迹。工作开拓创新作为共产党员,他对党的事业赤胆忠心,在自身的会计岗位上坚定不移地贯彻执行党的改革、开放、搞活的方针,积极为四化建设贡献力量。十一届三中全会以后,党的经济工作着重点转移到以提高经济效益为中心的轨道上来。他和财务科的同志一起,认真学习北京内燃机厂的经验,采取“指标分解,核定资金,内部结算,自计盈亏,配合奖励”的形式,推行了全面经济核算。此后,又把全面经济核算和车间成本计算结合起来,实行“定额成本逐步结转,定额差异平行结转”的成本计算方法,使各车间初步成为成本责任中心,各仓库初步成为资金责任中心。在企业整顿工作中,他和其他三名同志一起,将全厂的规章制度进行汇集、修改和补充,编辑铅印了55万字的《规章制度汇编》,加强了企业管理的基础工作。省内外不少单位闻讯索取《汇编》 Comrade He Shengtang is the chief accountant of Weijian Shengjian Machinery Factory in Shandong Province and the chief editor of “Accounting & Communications” magazine. Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, he has enjoyed great prosperity every year, at a time when he was a year-old, worked hard and quietly, and made remarkable achievements in ordinary posts. As a Communist Party member, he pioneered and innovated his work and did his utmost to be faithful to the party’s cause. He unswervingly implemented the party’s principle of reform, opening up and invigorating the party in his own accounting posts, and actively contributed to the four modernizations. After the Third Plenary Session of the Eleventh Central Committee, the party’s economic work has shifted its focus to the track of raising economic efficiency as the center. He and comrades in the finance department worked together to conscientiously study the experience of Beijing’s internal combustion engine factory and adopted a comprehensive economic accounting system in the form of “index decomposition, verification of funds, internal settlement, self-financing, matching incentives”. Since then, the full calculation of economic accounting and workshop costs together, the implementation of “fixed costs gradually carry-over, fixed parallel transfer of differences,” the cost of the calculation method, so that each workshop initially become the responsibility center of costs, the initial repository of funds to become the center. In the work of rectifying the enterprise, together with the other three comrades, he compiled, revised and supplemented the rules and regulations of the whole factory and edited and printed the 55-character “Compilation of Rules and Regulations”, strengthening the basic work of enterprise management. Many units inside and outside the province heard the news, “Compilation”