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1988年下半年以来,我市部分中学陆续推行了以贯彻按劳分配原则为主要内容的内部机制改革。现结合我校在改革中的财会工作,谈几点体会。一、充分利用会计核算资料,为制定改革方案提供基础数据。根据学校的人员结构和财力状况制定出切实可行的改革方案,是决定改革成败与否的重要一环。在改革方案制定前后,财会部门始终担负着提供各种基础数据的任务,日常积累的大量会计核算资料,通过归纳整理,使其充分有效地发挥作用。
Since the second half of 1988, some secondary schools in our city have successively implemented the reform of the internal mechanism with the principle of carrying out the principle of distribution according to work as the main content. Now with my school in the reform of the accounting work, talk a few experiences. First, make full use of accounting information, to provide the basis for the development of the reform program data. Making a realistic and feasible reform plan based on the school’s personnel structure and financial conditions is an important part of deciding whether the reform is successful or not. Before and after the formulation of the reform plan, the accounting department has always assumed the task of providing all kinds of basic data, and accumulated a large amount of daily accounting information to make it fully and effectively play a role.