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鄂城钢铁厂是湖北省地方大型钢铁联合企业,拥有固定资产4亿元。现有职工2.05万人,会计人员占14.7％,会计人员中具有学历的占33％。但从两年来五次财务检查和一次业务竞赛评比情况看,问题比较突出的还是基础工作与基本功不扎实。为了严格执行《会计法》及《会计人员工作规则》,加强会计基础工作,建立科学的会计工作秩序,健全内部牵制制度,统一全厂记帐、结帐的基本方法,1987年三月我们制订了《会计基础工作若干要点与记帐(结帐)常规》(以下简称《常规》)。由于会计工作岗位多,我们选定了二级单位普通设有的审核、出纳、记帐三个岗位(以下简称“三岗”)作为制订《常规》的试点,待取得经验以后,再制订其他岗位的要点与常规。“三岗”共6项58条,具体内容综合如下:
Echeng Iron and Steel Plant in Hubei Province is a large local iron and steel enterprises, with 400 million yuan in fixed assets. Existing staff of 20,500 people, accountants accounted for 14.7%, accounting staff with education accounted for 33%. However, judging from the situation of the five financial inspections and a business competition in the past two years, the outstanding problems are still not solid foundation work and basic skills. In order to strictly implement the “Accounting Law” and “Accounting Staff Rules of Practice” to strengthen the basic accounting work, establish a scientific accounting order, improve the system of internal checks and balances, the unity of the whole plant accounting, checkout the basic method, we March 1987 The “basic points of accounting work and accounting (checkout) General” (hereinafter referred to as “General”). Due to the large number of accounting jobs, we have selected three posts (audit posts, cashiers and account holders) normally provided by secondary units as the pilot for the establishment of “conventional” programs. After we have gained experience, we will re-enact other positions The main points of the post and routine. “Three posts” a total of six 58, the specific contents are as follows: