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财会管理机构是组织企业财会工作的职能部门。成都量具刃具厂的财会管理机构发生过多次变化,五十年代末是按苏联的一套,总厂设财务科和会计科,车间设核算组,实行两级核算。六十年代初,精简了财会机构,减少了财会人员,财务科和会计科合并为一个科,组织全厂的财会工作。“文化大革命”中财会管理机构遭到很大的破坏,财会人员由过去的70多人,减少到9人,基本业务就是发工资和报帐。“文化大革命”结束后,财会管理机构才恢复和建立起来,财会人员陆续归队,现在已有40多人。
Accounting management institutions is the organizational functions of the accounting department. Chengdu Measuring Tool & Cutter Factory’s accounting and management institutions have undergone many changes. In the late 1950s, according to a set of the Soviet Union, the General Factory set up accounting department and accounting department and workshop set up accounting department and implemented two levels of accounting. The early sixties, streamlined the accounting institutions, reducing the accounting staff, finance and accounting merged into a branch, the entire plant of the accounting work. “Cultural Revolution ” in the financial management agencies have been greatly damaged, the accounting staff from the past more than 70 people, reduced to 9, the basic business is to send wages and reimbursement. After the “Cultural Revolution” ended, the accounting administrations were restored and set up, and the finance and accounting staff resumed one after another. Now there are more than 40 people.