企业财务管理与会计核算,执行了财政部颁发的《两则》、《两制》,这是企业财会制度的重大改革,对发展社会主义市场经济具有重大作用。财会工作人员,也必须转换观念,结合企业实际,遵照《两则》《两制》的要求.改变财务管理方法,面向市场、抓住工作重点。为此,我厂适时制订和修改了财务管理制度与核算方法,努力降低制造成本,也结合了我厂生产产品批量小,多品种的特点。抓好生产全过程的成本预测、预控、核算工作,在节约管理费用,财务费用,销售费用等方面,根据已作为期间费用支出 The financial management and accounting of enterprises have implemented the “Two Regulations” and “Two Regulations” issued by the Ministry of Finance. This is a major reform of the corporate accounting system and has a major role in the development of the socialist market economy. The accounting staff must also change their concepts, combine the actual conditions of the company, and follow the requirements of the “Two Regulations” and “Two Regulations”. Change the financial management methods, face the market, and focus on the work. For this reason, our factory formulated and revised the financial management system and accounting method at an appropriate time, worked hard to reduce manufacturing costs, and also combined the characteristics of small, multi-variety products produced by our factory. Grasp the cost forecasting, pre-control, and accounting work in the entire production process, and save management costs, financial costs, sales expenses, etc., according to the period expenses