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　　2013年12月20日，大連市國資委召開出資企業 2013 年度財務決算工作會議，認真總結2012年度出資企業財務決算工作，布置 2013 年度財務決算工作的重點任務與要求，培訓講解2013 年度財務決算報表編制要求及其軟件操作。市國資委副主任王怡參加會議并講話。會議由市國資委業績考核處處長吳志加主持，各企業主管領導、財務人員及中介機構負責人參加會議。 

　　王怡副主任在講話中強調：企業財務決算是企業財務狀況和經營成果的綜合反映，同時也是企業實施績效考評、管控重大事項、調整經營決策、優化資源配置等各項管理工作的基礎支撐手段。2012年，各出資企業加強組織，充分發揮決算管理功能，在夯實經營成果、落實降本增效措施、清查核實資產分布結構與運行效率、檢查評價內部控制效果、推動經營管理問題整改等方面取得了明顯成效。但是也存在個別企業資產清查不徹底，債權債務清理不及時，應收賬款大幅增加，存貨底數不清等問題。 

　　關(guan)(guan)于做(zuo)好(hao) 2013 年度(du)財(cai)務(wu)(wu)決(jue)算(suan)(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)，王怡副主任(ren)要(yao)(yao)(yao)(yao)(yao)(yao)求(qiu)：一是(shi)(shi)加(jia)(jia)強(qiang)(qiang)(qiang)組織領(ling)導，落實(shi)(shi)(shi)責任(ren)分(fen)工(gong)(gong)(gong)(gong)(gong)。各(ge)企(qi)(qi)(qi)業(ye)(ye)要(yao)(yao)(yao)(yao)(yao)(yao)高度(du)重視，切(qie)實(shi)(shi)(shi)加(jia)(jia)強(qiang)(qiang)(qiang)組織領(ling)導，確(que)(que)保(bao)(bao)決(jue)算(suan)(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)有序開展。要(yao)(yao)(yao)(yao)(yao)(yao)統(tong)籌安(an)排(pai)，加(jia)(jia)強(qiang)(qiang)(qiang)協(xie)調配(pei)(pei)合，形成(cheng)多部(bu)門共同(tong)參與、協(xie)同(tong)配(pei)(pei)合的(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)機制，確(que)(que)保(bao)(bao)財(cai)務(wu)(wu)與非財(cai)務(wu)(wu)信(xin)(xin)(xin)(xin)息(xi)(xi)(xi)有效銜接。財(cai)務(wu)(wu)部(bu)門要(yao)(yao)(yao)(yao)(yao)(yao)認(ren)真(zhen)(zhen)做(zuo)好(hao)牽頭組織和(he)(he)(he)協(xie)調工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)，投資(zi)、規(gui)(gui)劃、薪酬(chou)、考核(he)、審(shen)(shen)計(ji)(ji)等(deng)部(bu)門要(yao)(yao)(yao)(yao)(yao)(yao)積極配(pei)(pei)合，落實(shi)(shi)(shi)各(ge)類數(shu)(shu)(shu)據的(de)(de)(de)填(tian)報(bao)(bao)(bao)(bao)責任(ren)，按照職責分(fen)工(gong)(gong)(gong)(gong)(gong)和(he)(he)(he)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)要(yao)(yao)(yao)(yao)(yao)(yao)求(qiu)，按時保(bao)(bao)質(zhi)(zhi)完(wan)成(cheng)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)填(tian)報(bao)(bao)(bao)(bao)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)。 二是(shi)(shi)要(yao)(yao)(yao)(yao)(yao)(yao)規(gui)(gui)范(fan)(fan)會(hui)計(ji)(ji)核(he)算(suan)(suan)(suan)(suan)(suan)，確(que)(que)保(bao)(bao)信(xin)(xin)(xin)(xin)息(xi)(xi)(xi)質(zhi)(zhi)量(liang)(liang)。各(ge)企(qi)(qi)(qi)業(ye)(ye)在抓(zhua)好(hao)“穩增(zeng)長(chang)”工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)的(de)(de)(de)同(tong)時，要(yao)(yao)(yao)(yao)(yao)(yao)高度(du)重視會(hui)計(ji)(ji)信(xin)(xin)(xin)(xin)息(xi)(xi)(xi)質(zhi)(zhi)量(liang)(liang)，規(gui)(gui)范(fan)(fan)會(hui)計(ji)(ji)核(he)算(suan)(suan)(suan)(suan)(suan)。要(yao)(yao)(yao)(yao)(yao)(yao)嚴(yan)格執行(xing)《企(qi)(qi)(qi)業(ye)(ye)會(hui)計(ji)(ji)準則》和(he)(he)(he)有關(guan)(guan)財(cai)務(wu)(wu)管(guan)理(li)(li)(li)要(yao)(yao)(yao)(yao)(yao)(yao)求(qiu)，規(gui)(gui)范(fan)(fan)各(ge)級(ji)各(ge)類子(zi)企(qi)(qi)(qi)業(ye)(ye)的(de)(de)(de)會(hui)計(ji)(ji)核(he)算(suan)(suan)(suan)(suan)(suan)，確(que)(que)保(bao)(bao)會(hui)計(ji)(ji)信(xin)(xin)(xin)(xin)息(xi)(xi)(xi)真(zhen)(zhen)實(shi)(shi)(shi)準確(que)(que)，全面反映各(ge)類交(jiao)易事項，完(wan)整(zheng)記錄全部(bu)資(zi)產、負債(zhai)及(ji)權益，合理(li)(li)(li)、規(gui)(gui)范(fan)(fan)確(que)(que)定合并報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)范(fan)(fan)圍(wei)。要(yao)(yao)(yao)(yao)(yao)(yao)規(gui)(gui)范(fan)(fan)特(te)殊(shu)業(ye)(ye)務(wu)(wu)核(he)算(suan)(suan)(suan)(suan)(suan)，要(yao)(yao)(yao)(yao)(yao)(yao)嚴(yan)格遵守財(cai)務(wu)(wu)決(jue)算(suan)(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)紀律，市國資(zi)委對(dui)(dui)發(fa)現的(de)(de)(de)企(qi)(qi)(qi)業(ye)(ye)弄(nong)虛(xu)作(zuo)(zuo)(zuo)假、經(jing)(jing)營成(cheng)果(guo)(guo)不實(shi)(shi)(shi)的(de)(de)(de)行(xing)為(wei)，將(jiang)依(yi)法嚴(yan)肅處理(li)(li)(li)。三(san)是(shi)(shi)規(gui)(gui)范(fan)(fan)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)編制，嚴(yan)格審(shen)(shen)核(he)把關(guan)(guan)。各(ge)企(qi)(qi)(qi)業(ye)(ye)要(yao)(yao)(yao)(yao)(yao)(yao)按照全級(ji)次報(bao)(bao)(bao)(bao)送工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)要(yao)(yao)(yao)(yao)(yao)(yao)求(qiu)，統(tong)一工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)標(biao)準，層層落實(shi)(shi)(shi)編制責任(ren)，規(gui)(gui)范(fan)(fan)編制決(jue)算(suan)(suan)(suan)(suan)(suan)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)，確(que)(que)保(bao)(bao)決(jue)算(suan)(suan)(suan)(suan)(suan)報(bao)(bao)(bao)(bao)告編制質(zhi)(zhi)量(liang)(liang)。要(yao)(yao)(yao)(yao)(yao)(yao)認(ren)真(zhen)(zhen)填(tian)報(bao)(bao)(bao)(bao)各(ge)項數(shu)(shu)(shu)據信(xin)(xin)(xin)(xin)息(xi)(xi)(xi)，對(dui)(dui)財(cai)務(wu)(wu)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)、報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)附注等(deng)進行(xing)認(ren)真(zhen)(zhen)核(he)對(dui)(dui)，確(que)(que)保(bao)(bao)數(shu)(shu)(shu)據準確(que)(que)，勾稽(ji)關(guan)(guan)系正(zheng)確(que)(que)，財(cai)務(wu)(wu)與業(ye)(ye)務(wu)(wu)信(xin)(xin)(xin)(xin)息(xi)(xi)(xi)銜接；要(yao)(yao)(yao)(yao)(yao)(yao)認(ren)真(zhen)(zhen)撰寫各(ge)項說明材(cai)料(liao)，深(shen)(shen)入(ru)(ru)分(fen)析(xi)數(shu)(shu)(shu)據增(zeng)減變化的(de)(de)(de)原因。要(yao)(yao)(yao)(yao)(yao)(yao)認(ren)真(zhen)(zhen)組織財(cai)務(wu)(wu)決(jue)算(suan)(suan)(suan)(suan)(suan)審(shen)(shen)核(he)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)，通過(guo)集團會(hui)審(shen)(shen)、分(fen)組審(shen)(shen)核(he)、子(zi)企(qi)(qi)(qi)業(ye)(ye)交(jiao)叉互審(shen)(shen)等(deng)方式，及(ji)時發(fa)現并糾正(zheng)數(shu)(shu)(shu)據填(tian)報(bao)(bao)(bao)(bao)、信(xin)(xin)(xin)(xin)息(xi)(xi)(xi)披(pi)露等(deng)方面的(de)(de)(de)問題，嚴(yan)把數(shu)(shu)(shu)據質(zhi)(zhi)量(liang)(liang)關(guan)(guan)，不斷提(ti)(ti)(ti)(ti)(ti)高決(jue)算(suan)(suan)(suan)(suan)(suan)報(bao)(bao)(bao)(bao)告質(zhi)(zhi)量(liang)(liang)。四是(shi)(shi)加(jia)(jia)強(qiang)(qiang)(qiang)審(shen)(shen)計(ji)(ji)管(guan)理(li)(li)(li)，提(ti)(ti)(ti)(ti)(ti)高審(shen)(shen)計(ji)(ji)質(zhi)(zhi)量(liang)(liang)。各(ge)企(qi)(qi)(qi)業(ye)(ye)要(yao)(yao)(yao)(yao)(yao)(yao)切(qie)實(shi)(shi)(shi)加(jia)(jia)強(qiang)(qiang)(qiang)決(jue)算(suan)(suan)(suan)(suan)(suan)審(shen)(shen)計(ji)(ji)管(guan)理(li)(li)(li)：，早(zao)啟動(dong)、早(zao)布(bu)置，嚴(yan)格審(shen)(shen)計(ji)(ji)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)紀律，督促(cu)中介機構切(qie)實(shi)(shi)(shi)履行(xing)審(shen)(shen)計(ji)(ji)程序，規(gui)(gui)范(fan)(fan)出具審(shen)(shen)計(ji)(ji)報(bao)(bao)(bao)(bao)告。要(yao)(yao)(yao)(yao)(yao)(yao)認(ren)真(zhen)(zhen)做(zuo)好(hao)審(shen)(shen)計(ji)(ji)配(pei)(pei)合工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)，及(ji)時提(ti)(ti)(ti)(ti)(ti)供相(xiang)關(guan)(guan)資(zi)料(liao)，不得(de)干預審(shen)(shen)計(ji)(ji)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)的(de)(de)(de)客(ke)觀獨立性，對(dui)(dui)中介機構提(ti)(ti)(ti)(ti)(ti)出的(de)(de)(de)審(shen)(shen)計(ji)(ji)調整(zheng)意見(jian)要(yao)(yao)(yao)(yao)(yao)(yao)及(ji)時研究和(he)(he)(he)調整(zheng)。 五(wu)是(shi)(shi)深(shen)(shen)化數(shu)(shu)(shu)據分(fen)析(xi)，拓(tuo)展成(cheng)果(guo)(guo)運(yun)(yun)用。要(yao)(yao)(yao)(yao)(yao)(yao)充分(fen)利(li)用財(cai)務(wu)(wu)決(jue)算(suan)(suan)(suan)(suan)(suan)成(cheng)果(guo)(guo)，圍(wei)繞價值提(ti)(ti)(ti)(ti)(ti)升，對(dui)(dui)企(qi)(qi)(qi)業(ye)(ye)成(cheng)本費用、資(zi)源配(pei)(pei)置和(he)(he)(he)資(zi)產運(yun)(yun)營進行(xing)深(shen)(shen)入(ru)(ru)分(fen)析(xi)，揭示經(jing)(jing)營短板、提(ti)(ti)(ti)(ti)(ti)出對(dui)(dui)策(ce)建(jian)議(yi)，促(cu)進經(jing)(jing)營管(guan)理(li)(li)(li)水(shui)平持續提(ti)(ti)(ti)(ti)(ti)升。要(yao)(yao)(yao)(yao)(yao)(yao)加(jia)(jia)強(qiang)(qiang)(qiang)盈利(li)結(jie)構及(ji)增(zeng)減利(li)因素分(fen)析(xi)，深(shen)(shen)入(ru)(ru)剖析(xi)板塊(kuai)運(yun)(yun)營狀況(kuang)；強(qiang)(qiang)(qiang)化現金流和(he)(he)(he)資(zi)金鏈(lian)分(fen)析(xi)，加(jia)(jia)強(qiang)(qiang)(qiang)營運(yun)(yun)資(zi)金管(guan)理(li)(li)(li)，優化融資(zi)結(jie)構。