铁路系统自1953年学习前中国长春铁路的先进经验,在所属企业推行了决算审查会议制度以来,已经取得良好效果,由于用会议的方式审查决算,大家可以面对面地提出意见,共同进行讨论,就较书面审核的方式更为深刻和有效。尤其是对完成计划情况较好和较坏的单位,在会议上进行表扬和批评,并作出决议和指示,就更有教育意义。决算审查会议可以由上级主管部门对某铁路管理局进行,也可以 The railway system has enjoyed good results since its study of the advanced experience of China’s Changchun Railway in 1953 and the adoption of the system of final accounts review by its affiliated companies. Since the final accounts are reviewed in the form of meetings, we can face to face comments and joint discussions More profound and effective than written verification. In particular, it is more educational to commend and criticize the meetings and to make resolutions and instructions for those units that have completed their plans better and worse. The final accounts review meeting may be conducted by a higher authority to a railway administration, or it may be done