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近几年,我场以搞活农场经济,提高经济效益为目的,进行了一系列财务管理和会计核算的改革工作,对完善农场经营体制,促进生产发展,提高经济效益,起到了积极的作用,取得了较好的效果。一、划小核算单位、实行分级分权管理为了适应农场经济体制改革和经营承包责任制的需要,我场在财务管理体制、会计核算体制上进行了配套改革。〈1〉改革财务管理体制,下放部分财权。根据经济体制改革的需要,把过去由场部集中管理的体制,改为场、大队〈厂〉、中队〈车间〉三级财务管理体制,下放了流动资金管理使用权、部分物资采购权、产品处理权、产品定价权、福利基金支配权。使基层单位在经营中有
In recent years, with the purpose of invigorating the farm economy and improving economic efficiency, we conducted a series of financial management and accounting reform work, which played a positive role in improving the farm management system, promoting production and improving economic efficiency. Achieved good results. I. Planning small accounting units and implementing decentralized decentralization management In order to meet the needs of the reform of the farm economic system and the responsibility system for the operation of the contract, I conducted a complementary reform on the financial management system and the accounting system. <1> Reform the financial management system and decentralize part of the financial rights. According to the needs of the reform of the economic structure, the centralized management system in the past was changed into a three-level financial management system of the field, the brigade , the decentralization of the right to liquidity management, partial purchase of materials and products Disposal rights, product pricing rights, welfare funds control. So that grass-roots units in the business there