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目前不少工业企业正在学习大庆油田财务管理的经验,把经济核算制的原则应用到企业内部,实行厂内经济核算制.在厂内经济核算制度下,厂部下放给各车间和某些有经营业务的科室(如供销科等)一定的生产经营的权责,并根据他们生产经营成果的大小给予一定的经济利益.实践证明,这是按照经济规律办事,用经济方法管理企业的一种好制度.实行这种制度,可以更好地调动各车间、科室广大职工群众改善生产经营、讲求经济效果的积极性. 实行厂内经济核算制,要在财务管理方面进行很多改革.本文只
At present, many industrial enterprises are learning the experience of financial management in Daqing Oilfield, applying the principle of economic accounting system to enterprises and implementing in-factory economic accounting system. Under the in-factory economic accounting system, the factory departments are delegated to various workshops and some have Business departments (such as the supply and marketing division) certain rights and responsibilities of production and management, and according to the size of their production and operation to give certain economic benefits.Practice has proved that this is in accordance with the laws of the economy, with economic management of a business Good system: The implementation of this system can better mobilize the masses of workers and departments in various workshops and departments to improve production and management and stress the enthusiasm of economic effects. The implementation of the in-factory economic accounting system requires many reforms in financial management.