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温州日用陶瓷厂是一个中型企业,1983年以前,连亏17年,其中1982、1983两年,亏损各近百万,濒临关闭的边缘。自1984年在该厂试行厂长负责制后,企业变化很大,1984年一举扭亏为盈。1985年由乎原材料提价,成本虽然增加近百万元,到10月底该厂仍实现利润68万元。当前,企业生机盎然,前景喜人。该厂之所以能解脱困境,向好的方向转化,是在试行厂长负责制后,既抓改革,又抓两个文明建设。其中重要一环是建立了总会计师制。众所周知,财会工作综合性强,牵涉面广,部门之间,业务交叉量大,该厂总会计师是怎样处理这些关系,取得效果的呢? 摆好三个方面的关系一是摆好厂长和总会计师的关系。厂长授予总会计师五权:即财会、物资管理干部任免初定权,参与决策权,管理建制权,财、物审批监督权,奖金分配建议初审权。二是摆好科室与总会计师的关系。总会计师不是大财会科长,财会工作仍由科室办理。凡涉及需
Wenzhou Daily Ceramics Factory is a medium-sized enterprise. Before 1983, it even lost 17 years. In 1982 and 1983, the loss was nearly 1 million each and it was on the verge of closure. Since 1984, plant trial manager responsibility system in the plant, the business has changed dramatically in 1984 turned a profit. In 1985, due to raw material price increases, although the cost increased nearly 1 million yuan, by the end of October the plant still achieved a profit of 680,000 yuan. At present, enterprises are full of vitality and promising prospects. The reason why the plant can relieve the predicament, the better the direction of transformation, is the pilot plant in charge of the system, both to reform, but also grasp the two civilizations. An important part of this is the establishment of a system of general accountants. As we all know, accounting work comprehensive, involving a wide range of departments, the large amount of business, the plant chief accountant is how to deal with these relations, and achieved results? Put the relationship between the three aspects is good director and chief accountant Relationship. The director of the factory has granted the chief accountant five rights: that is, the accounting and material management cadres have the right to appoint and remove preliminary rights, participate in the decision-making power and supervise the right of establishment, wealth and goods approval, and give the first instance right of bonus distribution. Second, put the relationship between department and chief accountant. Chief accountant is not a large accounting chief, accounting work is still handled by the department. Where necessary