浙江省苍南县“森力人”针织内衣厂,系宜山区林维森三兄弟合办的厂。现自有资金11万元,其中固定资金4万元,生产腈纶内衣裤,主要销往本县百货公司。1985年产值100万元,比84年增81.6％,预计今年产值可超150万元。全员劳动生产率、利润和税金也分别增长84.5％、66.5％和142％。是苍南县乡镇企业完成各项经济指标比较突出的企业,提前获得企业整顿验收合格证书,评为温州市先进集体。该厂虽是兄弟合办企业,经验证明,也必须加强财务管理。自1983年办厂以来,随着生产规模的扩大,他们越来越感到流水帐已不能适应企业管理需要。于是,他们打破兄弟本是一家,只要齐心,万事皆行的观念,设立了厂长、会计、出纳,明确职责。兄弟妯娌和工人一样,实行按劳分配,计件、计时取酬,并结合“安全、纪律、产量、消耗”的考核, Cangnan County, Zhejiang Province, “Sen Liren” knitted underwear factory, the Yishan District Lin Weisen brothers co-organized the plant. Now it owns funds of 110,000 yuan, including fixed capital of 40,000 yuan, to produce acrylic underwear, which is mainly sold to department stores in this county. In 1985, the output value was 1 million yuan, an increase of 81.6% over 84. It is expected that the output value will exceed 1.5 million yuan this year. Total labor productivity, profits, and taxes also increased by 84.5%, 66.5%, and 142%, respectively. Cangnan County township and township enterprises have completed various economic indicators more prominent enterprises, in advance to obtain corporate rectification acceptance certificate, as Wenzhou City advanced collective. Although the factory is a joint venture of brothers, experience has shown that financial management must also be strengthened. Since the factory was set up in 1983, with the expansion of production scale, they have increasingly felt that the current account can no longer meet the needs of business management. As a result, they broke the siblings’ ideology. As long as they are united in the idea of ​​doing everything, they set up directors, accountants, and cashiers to clarify their responsibilities. Like the workers, the brothers and sisters implement the distribution according to work, take pieces and pay time, and combine the assessments of “safety, discipline, output, and consumption”.