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粮油购销站(店)是粮食商业企业最基层的经济实体单位.站(店)实行独立核算好处很多:一是有利于贯彻经济承包责任制;二是有利于开展群众性经济活动分析,节约开支,完成或超额完成各项任务;三是有利于加强会计基础工作,做到分站、分品种结转成本,提高核算质量,堵塞漏洞、防止错弊;四是有利于培养财会人员.但是实行此项改革涉及的具体问题多,现根据我县1980年以来,在部分粮油购销站(店)实行独立核算的情况,结合本人的体会,提出以下几点意见: 1、企业领导要亲自抓.我县开展粮站(店)核算初期就是在党委决定后,由一名副局长带队办点,然后才召开全县粮管所主任、会计、粮站站长会议推广. 2、要有一批有独立核算能力的财会人员.多年来,我县每年都要以长会短训的形式办一至三次会计训练班.保证粮站(店)核算所需的财会人员.
Grain and oil purchasing and selling stations (stores) are the most basic units of economic entities in grain commercial enterprises. There are many advantages in implementing independent accounting for stations (stores): first, they are conducive to implementing the economic contract responsibility system; second, they are conducive to conducting mass economic activities and saving expenses , To complete or over the completion of various tasks; third is conducive to strengthening the basic accounting work, so sub-stations, sub-species carry-forward costs, improve accounting quality, plug loopholes and prevent errors and omissions; Fourth, it is conducive to the training of accounting personnel. This reform involves many specific problems. Now, based on the independent accounting conducted by some grain and oil purchasing and selling stations (stores) in our county since 1980, the following opinions are put forward based on my own experience: 1. The leaders of enterprises should pay close attention to themselves. Grain counties (counties) to carry out the initial accounting is decided by the party committee, led by a deputy director, and then held the county director of grain management, accounting, grain station owners meeting promotion .2, there must be a group of independent For many years, our county should hold one to three accounting training courses in the form of long-term short training each year, ensuring the accounting staff required for grain station (shop) accounting.