看了《财会通讯》车文申同志的《赋会工作也要“均衡生产”》一文,颇有同感。现将我在兰溪瓷厂制订的《财会工作规程》简介如后。(详见附表) 制订这一规程总的原则是:化整为零,化忙为闲;“忙”时集中,“闲”时准备;张搞结算,弛搞管理;张弛互济,有机一体。一句话,就是把比较集中的几项工作如月底结帐,月初报报表,月中发工资等尽量在平时做好准备工作,省得急时拖佛脚。制订《财会工作规程》,有以下几方面好处: 一、建立财会工作正常秩序,促进财会工作的 Read the “Accounting Newsletter” Comrade Cheyenne the “endowment will work” balanced production “” a text, quite the same feeling. Now I Lanxi porcelain factory in the development of the “accounting rules” as described below. (See the attached table) The overall principle of formulating this regulation is: the whole is zero, busy free time; “busy” when the concentration, “free” when the preparation; Zhang engage in settlement, relaxation of management; relaxation and mutualism, organic One. In a word, it is to concentrate on a few jobs such as the end of the checkout, the monthly report, the monthly wages and other as far as possible in the normal preparation work, saving the time-haven. The formulation of “accounting procedures”, the following advantages: First, the establishment of the normal order of the accounting work to promote the work of the accounting