我国传统的会计信息系统,是按月、季、年提供会计报告和经济活动分析报告。这些报告无论从时间上、或内容上都与新形势下的企业管理要求不相适应。我们厂的事中会计信息反馈系统就是在这一客观形势的要求下建立起来的。经过半年多的试行,办法基本可行。现将个人的理解和一些作法,简介如下: 一、生产成果快报。主要反映企业的生产成果,包括每一种产品的产量、产值、产品成本、税金和利润指标的完成情况,着重反映产量和利润两项指标的完成数和计划数,以利对比分析。生产成果快报,采取逐级汇总编制的方法,班组核算不够健全的车间,由车间有关人员向班 China’s traditional accounting information system provides monthly, quarterly and annual reports on accounting reports and economic activities. These reports are not suited to the management requirements of the new situation in terms of time or content. In our factory, the accounting information feedback system was established under the requirements of this objective situation. After more than six months of trials, the approach is basically feasible. The personal understanding and some practices will now be summarized as follows: 1. Production results report. Mainly reflect the company’s production results, including the completion of each product’s output, output value, product cost, taxation, and profit indicators. It focuses on the completion of the two indicators of output and profit and the number of plans to facilitate comparative analysis. Expressing production results, adopting a method of summary compilation, workshops with inadequate accounting, and workshop personnel