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读了《财务与会计》2000年第12期刊登的《中原油田“财务”与“会计”分设的探索与评介》,笔者基本赞同文章对中原油田资金集中管理——财务结算中心做法的认识和评价。但也许是因为所引资料交代不太详实的原故,作者在文中也表达了某种忧虑。为避免误解,笔者试对中原油田“财务”与“会计”分设、会计核算人员统一管理——会计核算中心的做法作进一步的介绍,并就此谈点我们的看法和体会。中原油田继1995年初对其所属单位(以下简称局属单位),实行资金集中管理——成立财务结算中心以后,为了使局属单位的财务管理与会计核算得到加强,于1996年又
After reading the “Exploration and Review of Zhongyuan Oilfield’s ”Financial Management“ and ”Accounting“ in the 12th issue of ”Finance and Accounting“ in 2000, the author basically agrees with the article on Centralized Management of Funds in Zhongyuan Oilfield - Financial Settlement Center. Practice awareness and evaluation. But perhaps it is because the cited data is not very detailed, and the author also expressed some worries in the text. In order to avoid misunderstandings, the author tried to introduce the practices of Zhongyuan Oilfield’s ”finance“ and ”accounting", and the accounting personnel’s unified management - accounting center’s practice, and discussed our views and experiences. Zhongyuan Oilfield continued to implement centralized management of funds for its affiliated units (hereinafter referred to as “subsidiary units”) in early 1995. After the establishment of the financial settlement center, in order to strengthen the financial management and accounting of the subordinate units, in 1996,