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本文拟结合上海汽车股份有限公司的工作对强化财务管理,向管理要效益,谈几点看法。一、夯实会计基础工作,建立统一的财务管理体系1、建立统一的会计核算体系公司成立初期,由于公司所属企业有国有、中外、中中合资等不同类型,各企业的会计核算方法等不相同,给公司财务部工作带来了不便。为了便于开展工作,在财务总监的领导下,我们编制了我公司使用的《会计工作指导书》。该书从会计核算科目体系、会计基础工作规范、会计核算方法及会计稽核制度等方面进行了规范。
This article intends to combine the work of Shanghai Automotive Co., Ltd. to strengthen financial management, management to benefit, talk about the views. First, to consolidate the basic accounting work to establish a unified financial management system 1, the establishment of a unified accounting system At the initial stage of the establishment of the company, the company owned enterprises are state-owned, Sino-foreign joint ventures and other different types of accounting and accounting methods are not the same , Bringing inconvenience to the company's finance department. In order to facilitate the work, under the supervision of the chief financial officer, we have compiled “Accounting Work Instructions” used by our company. The book from the accounting system, basic accounting standards, accounting methods and accounting auditing system has been standardized.