厂币核算在我省已提倡数年,并曾作为企业财务整顿验收和实行成本降低奖的条件之一,但多数企业仍未能实行起来.考其原因,除财会组织机构和人员不健全外,主要是有的财会人员对厂币核算的作法尚未全面掌握,怕搞乱,因而下不了决心.目前介绍这方面经验的文章多偏重于谈效果、体会,对具体作法谈得少,读后仍不知怎样搞.因此我认为问题是要弄清具体作法,开始怎样,中间怎样,结果怎样,关键是哪些问题.现根据我省市一些企业的经验,归纳整理如下,供有意推行厂币核算的单位研究参考. Bank accounting has been promoted in our province for several years, and it has been one of the conditions for the acceptance of enterprises’ financial rectification and implementation of cost reduction awards. However, most enterprises are still unable to implement them. The reason for this is that in addition to the unsound organization and personnel of accounting organizations, The accounting practices of some accounting personnel are not yet fully understood. They are afraid of messing up and therefore cannot make up their minds. Articles that present experience in this area tend to focus on the effects, experience, and talk less about specific practices. I still don’t know how to do it. So I think the problem is to figure out the specifics, how to start, what happens in the middle, what the results are, and what are the key issues. Now based on the experience of some companies in our province, they are summarized and arranged as follows: The unit study reference.