在我们初步推行材料余额核算法这一先进经验后开始体会到:这是当前财务管理工作上的一个改革,对加强企业的财务监督,加强储备资金的管理,促使资金合理的运用,以及防止积压和避免供应不足等方面都有一定的作用。一、推行材料余额核算法的初步收获我厂已往的材料核算工作是会计核算中的最薄弱环节,就其方法来看也是落后的。在旧账的组织上有总账、二级分类明细账和三级明细账(记数量与金额)等三类,账册共四十八本,三千五百多张账页(库房还有账),核算工作繁重,账册重复,不但耗费很大的人力,而且错误很多,工作效果不大。由于核算任务太繁,对材料就不能及时核算,总要欠两三个月的旧账赶不上。因此当月材枓支出心中无数,材料实物情况和余额不能及时反映,失掉财务监督的作用。由于账务繁复,总账与明细账表之间有时不符,也无精力检查原因;账料不符也不过问,致使许多错误未能 After we first implemented the advanced experience of material balance auditing, we came to realize that this is a reform in the current financial management work, which is of great importance in strengthening the financial supervision of enterprises, strengthening the management of reserve funds, promoting the rational use of funds, and preventing the backlog And to avoid lack of supply and so has a certain role. First, the implementation of the preliminary method of material balance accounting The material accounting of our factory in the past accounting is the weakest link in terms of its methodology is backward. There are three types of general ledgers, two sub-categories of detailed accounts and three detailed accounts (the amount and amount of records), a total of forty-eight books, more than 3500 accounts (Treasury account), accounting work Heavy, repeated books, not only cost a lot of manpower, but also a lot of mistakes, work is not effective. As the accounting task is too complicated, the materials can not be accounted for in time, always have less than two or three months to catch up with the old account. Therefore, the monthly bill of material 心 countless hearts, the material situation and the balance can not be reflected in a timely manner, losing the role of financial supervision. Due to complicated accounts, the general ledger and detailed statements sometimes inconsistent between the table, there is no reason to check the reasons; account does not match nor ask, resulting in many errors failed