新形势下工厂从会计到财务转变探讨

Discussion on the Transformation from Accounting to Finance in Factories under the New Situation

很多人会觉得很奇怪,为什么我们厂财务科里的工作人员,大家喊他(她)"××会计",而不是喊"××财务"?为什么一些企事业单位财务科曾经被称为"计财科"?本文就是通过对工厂财务会计工作现状的分析,对此进行简单解读,并和大家初步探讨工厂从会计到财务的不同职责、不同时期所承担的工作重点和转变措施,对现阶段新形势下工厂的财务会计岗位设置是否需要进行调整,财务管理工作如何进一步提升和加强等一系列问题进行了初步思考和探讨,提出要从调结构、建机制、抓节点、提素质入手,全面提升和加强工厂财务管理水平的观点。

Many people wonder why the staff members of the finance section in some factories are called ＂accountants＂ rather than ＂financial staff＂ and why the finance section of some enterprises and public institutions used to be called the ＂financial planning section＂. This analyzes the status quo of financial accounting work in factories, preliminarily discusses the changes in responsibility and focal point of work in the transformation from accounting to finance in factories as well as the measures for the transformation. It also discusses and explores whether financial accounting posts should be adjusted and how to improve and strengthen financial management work in factories under the new situation. In terms of comprehensively improving and strengthening the level of financial management in factories, the writer proposes adjusting the structure, building a mechanism, grasping the key links and improving quality.