共青羽绒厂是一个从事羽绒制加工的专业化厂家,生产的各种羽绒服装和羽绒系列产品畅销全国、远销海外,受到广大消费者的青睐。近几年来,随着生产的不断扩大,国家“双紧”政策的贯彻,资金供求矛盾十分突出,该厂生产经营活动受到较大的影响。且共青羽绒厂作为农垦企业,由于历史原因,企业资金“先天不足”,上级拨入的资金十分有限。在这样一种特定的条件下,厂财务部门作为一个重要职能部门,切实发挥财务管理的职能优势,参与 Gongqing Down Factory is a professional manufacturer specializing in down processing. The various down apparels and down products produced by the company are sold well all over the country and exported to overseas. They are favored by consumers. In recent years, with the continuous expansion of production, the implementation of the “double-tightening” policy of the country has brought about a sharp contradiction between the supply and demand of funds, and the production and business activities of the plant have been greatly affected. In addition, as a result of historical reasons, the company’s funds are “congenitally deficient” and the capital allocated by the superior is very limited. Under such a specific condition, the plant finance department, as an important functional department, effectively exerts the functional advantages of financial management and participates in