论文部分内容阅读
近年来,我们贵州省纺织品公司在不断完善承包经营责任制中,就如何加强会计管理,推行内部核算作了一些探索,为促进承包经营的健康发展起了一定作用。现简介如下。一、实行集中管理、分科核算的内部核算形式实行承包经营责任制的企业,在会计管理上面临的首要问题就是如何确定适合本企业的内部核算形式。1988年我公司实行承包经营后,即将承包指标分解落实到各个经营科,实行内部承包经营。为了比较准确地核算、反映公司所属各个经营科的经营效益,又不削弱专业核算的监督管理职能,我们本着“科学、合理、易行”的原则,实行了集中管理、分科核算
In recent years, our textile company in Guizhou province has made some explorations on how to strengthen accounting management and implement internal accounting in the continuous improvement of the contract responsibility system, which has played a role in promoting the healthy development of contracted management. The brief introduction is as follows. First, the implementation of centralized management, sub-accounting the form of internal accounting business contract responsibility system, the first problem in accounting management is how to determine the appropriate form of internal accounting for the company. After our company implemented contracted operations in 1988, it was imple- mented that the contracted indicators would be decomposed into various operational sections and that internal contracting operations would be implemented. In order to more accurately calculate and reflect the operating benefits of the various operating divisions of the company, without impairing the supervision and management functions of professional accounting, we have implemented the principle of “scientific, reasonable, and easy to implement” and implemented centralized management and division accounting.