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在会计改革中,如何结合本企业生产经营与管理体制的特点,全面贯彻实施《企业财务通则》、《企业会计准则》和《工业企业财务制度》、《工业企业会计制度》(以下简称“两则”“两制”),做好新旧会计制度转换接轨工作,为企业转换经营机制服务,以利于企业理财,自主权不断扩大,利于企业按“两则”、“两制”的规范,自主运用对会计业务的处理权利,为企业在市场经济中创造良好条件,是摆在我们企业财会人员面前的一项重要课题。我公司是一个特大型企业,有27个分厂、22个处室。管理体制为公司——分厂(处)——车间(科)——班组四级。会计核算体制为公司、分厂(处)两级核算体制。公司财务会计处以下,有47个二级会计核算单位。全公司共有会计人员600余人。概括地说,我公司的特点是产品品种多,产量
In the accounting reform, how to combine the characteristics of the company’s production, operation and management system, fully implement the “General Rules for Corporate Finance”, “Accounting Standards for Enterprises” and “Financial System for Industrial Enterprises,” and “Accounting System for Industrial Enterprises” (hereinafter referred to as “ Two ”“two systems ”), do a good job in the conversion of the old and new accounting systems, and provide services for enterprises to transform their operating mechanisms so as to facilitate corporate finances, and their autonomy will continue to expand, which will help enterprises press “two”,“ The principle of ”two systems" and the independent use of the right to handle accounting services create a good condition for enterprises in the market economy is an important issue facing the financial personnel of our company. Our company is a large-scale enterprise with 27 branches and 22 offices. Management system for the company - branch (department) - workshop (section) - team four. The accounting system is a two-tier accounting system for companies and branch offices. The company’s financial accounting department has 47 secondary accounting units. There are more than 600 accounting personnel in the company. In a nutshell, our company is characterized by a wide variety of products and outputs.