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最近,我们按照财政部的统一部署,组织专班对湖北省国营工交企业的成本管理情况进行了调查,同时征求了一些地区不同行业、不同规模的企业及企业主管部门、注册会计师等各方面的意见,对我省成本管理的现状有了进一步的了解。现将我们的初步分析和改进措施,简述于下,供研讨。 1984年国务院《国营企业成本管理条例》和财政部《国营工业、交通运输企业成本管理实施细则》颁布以来,对企业成本开支范围和标准、成本核算和费用划分有了明确的规定,并且针对现实经济生活中存在的问题,作了一些防范性规定,制定了相应的监督、惩罚措施,实行了联利计奖、联本计奖等多种挂钩形式,成本管理职责进一步明确,调动了企业职工千方百计堵塞跑冒滴漏,努力降低消耗,增加效
Recently, in accordance with the unified deployment of the Ministry of Finance, we organized a special class to conduct surveys on the cost management of state-owned enterprises in Hubei Province. At the same time, we solicited the requirements of various sectors, different scales of enterprises and corporate authorities, and certified public accountants. The opinions provided a better understanding of the current situation of cost management in our province. Now we briefly describe our preliminary analysis and improvement measures for discussion. In 1984, the “State Council Enterprise Cost Management Regulations” and the “Ministry of Finance’s ”State-owned Industrial and Transportation Enterprises Cost Management Implementation Regulations" were promulgated, which clearly stipulated the range and standard of enterprise cost expenditure, cost accounting, and expense allocation, and aimed at reality. Problems in economic life have made some precautionary regulations, formulated corresponding supervision and punishment measures, implemented various linked forms such as the awarding of bonuses, and the awarding of bonuses, and further clarified the responsibilities of cost management and mobilized employees of enterprises. Do everything possible to stop leaks and try to reduce consumption and increase efficiency