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笔者所在的川东地区多数是实行以区社为独立核算单位,分社(或专业店)为半独立核算单位。目前存在的主要问题有:(1)会计人员分散,力量很薄弱。(2)会计人员的积极性未充分发挥出来,一个会计承担一个分社(专业店)的会计核算,单枪匹马,各自为政,当一天和尚撞一天钟。还有的会计给主任出谋划策,搞假帐、“弹簧帐”,(3)不少分社主任、专业店经理以及区社主任懂业务而不会管理。(4)有的政策文件传不到基层,有的领导收到文件,连内容也不看便归入卷宗,上面追查曰“文件未到”。针对以上问题,我认为应从加强企业领导入手,强化企业管理,才能从根本上提高企业的经营管理水平。(1)必须建立一支过硬的企业领导班子,带领出一支懂业务、会管理、懂运筹、会决
The author is located in the eastern part of the majority of the implementation of the district agency for the independent accounting units, branch (or specialty stores) as a semi-independent accounting units. The main problems currently exist are: (1) accounting personnel are scattered and their power is weak. (2) The enthusiasm of the accountants is not fully exerted. One accountant undertakes the accounting of one branch (specialty store), single-handedly and independently, when one day the monk bumps a bell. There are accounting advice to the director, engage in fake accounts, “spring account”, (3) many branch managers, specialty store managers and district chiefs to understand business and not managed. (4) Some policy documents fail to reach the grass-roots level. Some leaders receive documents and do not even view the contents of the documents. They trace the document “Documents Not Yet Arrived.” In view of the above problems, I think we should start from strengthening the leadership of enterprises, strengthen business management, in order to fundamentally improve the level of business management. (1) Must establish a perfect enterprise leadership team, lead one to understand business, manage, understand operation, meeting