武汉市硚口区汉中、利济、宝庆等三条街道的主管部门,在财税部门的配合下,积极采取措施,对街道企业财务进行了整顿:首先是先后举办了会计核算、成本管理、物资管理等专业学习班,提高财会人员的业务水平.其次是加强物资管理,健全会计基础工作,在清仓查库的基础上,编制材料目录,建立货卡,严格出入库手续,并设置了材料明细帐,为改倒挤成本为顺算成本创造条件.第三是建立成本核算制度,根据各个企业的生产特点、管理水平和技术条件等不同情况,遵照国家有关成本核算的规定,分别制定了各户的成本核算办法.两年来通过加强财务管理,改进 The administrative departments of Hanzhong, Liji and Baoqing in Wuhan’s Yikou District took the initiative to take measures to rectify the financial affairs of the enterprises under the cooperation of the finance and taxation departments. The first was to hold accounting, cost management, materials Management and other professional classes to improve the professional level of accounting personnel.Secondly, to strengthen material management, improve the basic accounting work, based on the clearance warehouse, the preparation of material catalogs, the establishment of cards, strict storage procedures, and set the material details The third is to establish cost accounting system, according to the production characteristics of each enterprise, management level and technical conditions and other different situations, in accordance with the relevant provisions of the national cost accounting, respectively, to develop a Household cost accounting methods. Two years by strengthening financial management, improvement