论文部分内容阅读
我局为了改变所属企业财会落后状况,制订了“六比六赛”竞赛办法(即:比四个坚持,赛解放思想;比学习,赛业务;比工作,赛质量;比团结,赛互助;比遵章,赛守纪;比干劲,赛贡献)。经过三年多的实践,财会工作有了很大的起色。经济效益也有显著的提高。如我系统全民建材企业实现的利润都在逐年增长:1980年比1979年增长20.87％;1981年又比1980年增长45.28％;今年计划实现的利润又将比上年增长38.8％。我们的具体做法是: 一、会计报表,评比计分。为了提高会计报表的质量,制订了报表评比计分的内容和标准。 1、报送时间:在规定时间内(即月报月度终了五日前,季报季度终了八日前,年报年度终了二十天前报出者)不分月、季,一律评给15分,否则零分,若提前一天增加两分。 2、文字分析:凡是能够运用对比法,因素分析法等对成本、资金、利润、产量、销售等内容进
In order to change the state of under-accounting of the affiliated enterprises, the Bureau formulated the “Six to Six Competitions” approach (ie: more than four persistence, the emancipation of the mind, the study and competition business, the quality of work and competition, unity and competition, Than Zun Zhang, Shouji Ji; than energy, race contribution). After more than three years of practice, the accounting work has been greatly improved. Economic efficiency has also significantly improved. For example, the profit realized by the national building material enterprises of our system is increasing year by year: 20.87% in 1980 and 1979, 45.28% more than in 1980; and the planned profit for this year will increase by 38.8% over the previous year. Our specific approach is: First, the accounting statements, rating scoring. In order to improve the quality of accounting reports, the report has scored the content and standards of scoring. 1, the submission time: within the specified time (ie the monthly report five days before the end of the quarter, the quarterly quarter ended eight days before the end of the annual report twenty days ago) regardless of months, quarter, will be assessed to 15 points, or zero Points, if the increase of two points one day earlier. 2, text analysis: Those who can use the contrast method, factor analysis, etc. on the cost, capital, profit, output, sales and other content into