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我公司在经济改革中,对批发部和零售商店,按“独立核算,自负盈亏,财政直接缴拨,对外经济独立”的模式,建立了18个核算单位。这种核算体制,由于发挥了各单位的独立自主精神和责任感,促使企业的经营管理不断改善,经济效益逐年提高。但是,分细核算也产生了财力分散、资金此多彼少等弊病,给资金管理工作带来了困难。为此我们在财会股试办了企业内部银行,对在城关的12个核算单位间进行资金调剂,加强资金管理,取得了成效。一、充分发挥闲散资金的作用。公司集中管理的各项专用基金有近40万元,为了发挥这笔暂时闲置资金的作用,除留下一部
In the economic reform of our company, we established 18 accounting units for the wholesale department and retail store according to the modes of “independent accounting, self-financing, direct financial payment, and foreign economic independence”. This kind of accounting system, due to the independent spirit and responsibility of various units, promotes the continuous improvement of business management, and the economic benefits are increasing year by year. However, sub-accounting has also resulted in disadvantages such as decentralized financial resources and low capital, which has brought difficulties to fund management. To this end, we have conducted trials of internal banks in the financial and accounting department and conducted fund adjustments among the 12 accounting units in Chengguan to strengthen fund management and achieved results. First, give full play to the role of idle funds. There are nearly 400,000 yuan of special funds that the company centrally manages. In order to make use of this temporarily idle fund, aside from leaving a