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地处松滋市西南山区的荆州市危水工程管理局,是一个管辖6亿立方米水库,拥有发电、排灌、旅游、商贸、酒店等10家企事业单位,固定资产达1.5亿多元的大型水利事业单位。近年来,该局针对审计中发现企业财务管理松散、成本核算失真等现象,为了促进水利经济的健康发展,强化会计管理与监督,从2000年开始,在不断深化单位内部经管分离、企事分开改革的基础上,全面推进会计委派制,先后向局属单位委派了6名主管会计,13名出纳会计,1名材料会计,对电站、供电所等企业实行“收支两条线”管理,“报帐制”核算,核定经费包干使用等降低企业成本费用开支的管理办法。
Located in the southwestern mountainous area of Songzi City, Jingzhou City Dangerous Water Project Management Bureau is a 600 million cubic meter reservoir. It owns 10 enterprises and institutions including power generation, drainage and irrigation, tourism, commerce and trade, hotels, etc., with fixed assets of over 150 million yuan Large-scale water conservancy institutions. In recent years, the council found that due to the loose management of financial management and the distortion of cost accounting in the audit, in order to promote the healthy development of water conservancy economy and strengthen accounting management and supervision, starting from 2000, the Bureau continued to deepen the separation of internal management and separation of enterprises and enterprises On the basis of reform, the CPA system was promoted in an all-round manner. It successively assigned 6 supervisory accountants, 13 cashier accounts and 1 material accountant to the subordinate units, implemented the management of “two lines of receipts and payments” for enterprises such as power stations and power supply stations, “Accounting” accounting, approved the use of funds such as the package to reduce costs and expenses of the management approach.