大庆油田是1960年开发建设起来的大型企业,年上缴税利30多亿元。为适应不断深化的经济体制改革和促进社会主义商品经济的发展,大庆油田的财会工作不断进行了改革,主要作法是: 一、合理划小核算单位,实行分级管理,分级核算。我们随着经济体制改革的深入发展,为适应多种形式的承包经营责任制,调动经营者和职工的积极性,进一步改革了核算形式。1987年将过去统一核算,统收统支改为局、厂(公司)、分厂(分公司、大队)分级管理、分级核算、自计盈亏。各厂、公司可根据自己的生产、建设情况,内部承包经营形式,合理划小核算单位,实行自计盈亏的承包制、租赁制等经营管理形式。为了适应核算上的需要,对基本建设任务较大的各个采油厂,分别设 Daqing Oilfield is a large-scale enterprise developed and built in 1960 with annual tax payment of over 3 billion yuan. In order to meet the deepening reform of the economic system and promote the development of the socialist commodity economy, Daqing Oilfield’s accounting work has been continuously carried out. The main measures are as follows: 1. Reasonable planning of small accounting units and implementation of graded management and graded accounting. With the in-depth development of the economic reform, we have further transformed the accounting forms in order to adapt to various forms of responsibility system for contracting management, mobilize the enthusiasm of operators and staff and workers. In 1987 the unified accounting, unified revenue and expenditure into bureau, plant (company), branch (branch, brigade) hierarchical management, graded accounting, self-financing. The factories and companies may, in light of their own production and construction conditions, the form of internal contractual management and the rational planning of small accounting units, implement self-calculating profit and loss contract and lease systems and other forms of management. In order to meet the needs of accounting, the larger oil production plant of capital construction tasks, respectively