国营农场建立财务结算中心的作法和体会

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党的十一届三中全会以来,我场普遍实行了经济责任制。为了适应当时经济体制改革形势的发展和增强企业活力的需要,流动资金从1983年起实行了分灶吃饭,分级管理的办法。由农场一家在银行开户,改为农场内部各单位在银行开户,资金使用的供需矛盾由场部一家为难,变为了各家想办法,在当时农场资金紧缺,季节性的流动资金不足的情况下,起到了一定的积极作用。但由于农场内部各单位都到银行开户,货币资金不集中,对内对外财务结算脱离场部财务部门监督,又出现了不少弊端:(1) 不利于统一运筹资金,提高资金使用效益;(2) 出现了重复贷款;(3) 不利于农场内部财务结算和控制(农场内部单位之间的缴拨款和相互协作的财务结算要通过银行才能办理)。为此,我场从1986年2月1日起,成立了“财 Since the Third Plenary Session of the Eleventh Party, my field has generally implemented a system of economic responsibility. In order to adapt to the development of the economic restructuring at that time and to enhance the vitality of the enterprise, liquidity has implemented the method of split cooking and graded management since 1983. An account was opened in the bank of a farm and changed into a bank account in each unit within the farm. The supply and demand contradiction between the use of funds was distressed by the market department and turned into solutions for various households. At the time, farm funds were in short supply and seasonal liquidity was insufficient. It played a positive role. However, due to the fact that all units within the farm have opened bank accounts and monetary funds are not concentrated, and the internal and external financial settlements have been departed from the supervision of the financial department of the market department, a number of drawbacks have emerged: (1) It is not conducive to the unified operation of funds and improves the efficiency of fund use; 2) There are duplicate loans; (3) It is not conducive to the internal financial settlement and control of the farm (The payment between the internal units of the farm and the mutual financial settlement must be handled through the bank). For this reason, my field was established on February 1, 1986.
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