广东省财政厅根据国务院颁发的整顿企业财务会计工作验收的六条标准,提出了具体的要求。现介绍如下,供参考。一、有一套健全经济核算的基础工作和财务会计制度 1、基础工作方面 (1)有先进合理的定额。工业企业的各项主要原材料、燃料、动力的消耗,工时耗用,物资储备,流动资金占用和费用开支等,都要有先进合理的定额。商业部门的销售,流动资金占用,费用、损耗、盈亏和劳动效率等,也 Guangdong Provincial Department of Finance put forward specific requirements according to the six criteria issued by the State Council for rectifying the acceptance of financial and accounting work of enterprises. Now introduced as follows for reference. First, there is a sound set of basic accounting and financial accounting system 1, the basic work (1) advanced and reasonable quota. All major raw materials, fuel, power consumption, hourly consumption, material reserves, liquidity occupation and expenses of industrial enterprises must have an advanced and reasonable quota. Sales in the commercial sector, liquidity occupation, costs, losses, profits and losses and labor efficiency, etc.