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汉川县粮油购销站(店)于1984年实行独立核算。通过近两年的实践,证明粮站实行独立核算有利于加强基层会计核算,贯彻经济承包责任制,调动企业和职工的积极性,企业的管理水平和经济效益都有明显改进和提高。1985年,全县减亏134万元,增盈47万元,综合效益比上年度增加2.8倍。但是也有许多需要在实践中不断完善和改进的问题。下面对此谈一点肤浅的看法。 1、粮站是粮食商业基层的经济实体,县粮食局应逐步将调拨经营费、运杂费、政策性补贴、固定资金折旧等核算下放给基层粮店,以完善基层的财务核算体制,增强基层企业的
Hanchuan County Grain and Oil Purchase and Sales Station (shop) in 1984, an independent accounting. After nearly two years of practice, it has been proved that the independent accounting of Grain Stations is conducive to strengthening the grass-roots accounting accounting, carrying out the economic contract responsibility system and mobilizing the enthusiasm of enterprises and staffs. Both the management level and the economic benefits of the enterprises have been significantly improved and improved. In 1985, the county reduced 1.34 million yuan, an increase of 470,000 yuan, the overall efficiency increased 2.8 times over the previous year. But there are also many problems that need to be constantly improved and improved in practice. Here’s a little superficial view. 1. Grain Stations are the economic entities at the grassroots level of grain and food businesses. County Grain Bureau should gradually decentralize the allocation of operating expenses, transportation fees, policy subsidies and fixed capital depreciation to the grassroots grain stores to improve the grassroots financial accounting system and enhance the grass-roots enterprises of