贵州企业公司(1939～1949)财务制度特点探略

On the Features of the Financial System of Guizhou Corporate Company(1939-1949)

贵州企业公司是抗日战争时期中国第一家省营企业,也是贵州近现代史上最大的企业集团。它之所以能够在中国近代经济史上占有一席之地,与其独特的经管制度分不开。就其财务制度而言,大致具有如下特点:以"统筹管理"与"因事制宜"相结合的原则制订各项财务制度,重视考核、加强财务的集中管理,重视财会人员的责能和任用,坚持以"单"把关的财务手续原则,以节约和安全等为主要准则,加强款项和各项物资管理,力求财务真实、重视成本核算。它的许多先进的财务管理做法对近现代贵州乃至全国都产生十分深远的影响。

Guizhou Corporate Company was China＇s first province-run enterprise during the Anti-Japanese War.This paper studies the financial system features of the company in terms of such aspects as accountants,centralized financial management,and financial staff＇s responsibilities and employment.It is hoped that the research can offer insights into the management of contemporary companies in Guizhou and even all over China.