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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)于做(zuo)好(hao)(hao) 2013 年度(du)財(cai)(cai)(cai)務(wu)(wu)決(jue)算(suan)(suan)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)，王怡(yi)副(fu)主任(ren)要(yao)(yao)(yao)(yao)(yao)(yao)求(qiu)(qiu)：一是(shi)(shi)加(jia)強(qiang)(qiang)組(zu)織(zhi)(zhi)領(ling)導，落實(shi)(shi)(shi)責(ze)任(ren)分(fen)(fen)(fen)(fen)工(gong)(gong)(gong)(gong)。各企(qi)業(ye)要(yao)(yao)(yao)(yao)(yao)(yao)高(gao)(gao)度(du)重(zhong)視，切實(shi)(shi)(shi)加(jia)強(qiang)(qiang)組(zu)織(zhi)(zhi)領(ling)導，確(que)(que)(que)保(bao)決(jue)算(suan)(suan)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)有序(xu)開展。要(yao)(yao)(yao)(yao)(yao)(yao)統籌安排，加(jia)強(qiang)(qiang)協(xie)(xie)調(diao)配(pei)合(he)，形成(cheng)多(duo)部門共同參與(yu)、協(xie)(xie)同配(pei)合(he)的(de)(de)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)機制(zhi)，確(que)(que)(que)保(bao)財(cai)(cai)(cai)務(wu)(wu)與(yu)非財(cai)(cai)(cai)務(wu)(wu)信(xin)息(xi)(xi)有效銜接。財(cai)(cai)(cai)務(wu)(wu)部門要(yao)(yao)(yao)(yao)(yao)(yao)認(ren)真(zhen)(zhen)做(zuo)好(hao)(hao)牽頭組(zu)織(zhi)(zhi)和協(xie)(xie)調(diao)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)，投資(zi)、規(gui)(gui)(gui)劃(hua)、薪酬、考核(he)、審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)等(deng)部門要(yao)(yao)(yao)(yao)(yao)(yao)積極配(pei)合(he)，落實(shi)(shi)(shi)各類數據(ju)的(de)(de)填報(bao)(bao)責(ze)任(ren)，按(an)照職責(ze)分(fen)(fen)(fen)(fen)工(gong)(gong)(gong)(gong)和工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)要(yao)(yao)(yao)(yao)(yao)(yao)求(qiu)(qiu)，按(an)時保(bao)質(zhi)完成(cheng)報(bao)(bao)表填報(bao)(bao)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)。 二是(shi)(shi)要(yao)(yao)(yao)(yao)(yao)(yao)規(gui)(gui)(gui)范(fan)(fan)(fan)會(hui)計(ji)(ji)(ji)(ji)核(he)算(suan)(suan)，確(que)(que)(que)保(bao)信(xin)息(xi)(xi)質(zhi)量(liang)(liang)(liang)。各企(qi)業(ye)在抓好(hao)(hao)“穩增(zeng)長”工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)的(de)(de)同時，要(yao)(yao)(yao)(yao)(yao)(yao)高(gao)(gao)度(du)重(zhong)視會(hui)計(ji)(ji)(ji)(ji)信(xin)息(xi)(xi)質(zhi)量(liang)(liang)(liang)，規(gui)(gui)(gui)范(fan)(fan)(fan)會(hui)計(ji)(ji)(ji)(ji)核(he)算(suan)(suan)。要(yao)(yao)(yao)(yao)(yao)(yao)嚴格執行(xing)(xing)(xing)(xing)《企(qi)業(ye)會(hui)計(ji)(ji)(ji)(ji)準(zhun)則》和有關(guan)財(cai)(cai)(cai)務(wu)(wu)管(guan)(guan)理(li)(li)要(yao)(yao)(yao)(yao)(yao)(yao)求(qiu)(qiu)，規(gui)(gui)(gui)范(fan)(fan)(fan)各級(ji)各類子企(qi)業(ye)的(de)(de)會(hui)計(ji)(ji)(ji)(ji)核(he)算(suan)(suan)，確(que)(que)(que)保(bao)會(hui)計(ji)(ji)(ji)(ji)信(xin)息(xi)(xi)真(zhen)(zhen)實(shi)(shi)(shi)準(zhun)確(que)(que)(que)，全(quan)面反映各類交易事項(xiang)，完整記錄全(quan)部資(zi)產、負債及(ji)權益，合(he)理(li)(li)、規(gui)(gui)(gui)范(fan)(fan)(fan)確(que)(que)(que)定合(he)并報(bao)(bao)表范(fan)(fan)(fan)圍(wei)。要(yao)(yao)(yao)(yao)(yao)(yao)規(gui)(gui)(gui)范(fan)(fan)(fan)特殊業(ye)務(wu)(wu)核(he)算(suan)(suan)，要(yao)(yao)(yao)(yao)(yao)(yao)嚴格遵守(shou)財(cai)(cai)(cai)務(wu)(wu)決(jue)算(suan)(suan)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)紀律(lv)，市國資(zi)委對(dui)(dui)發(fa)現(xian)的(de)(de)企(qi)業(ye)弄虛(xu)作(zuo)(zuo)(zuo)(zuo)假、經(jing)營成(cheng)果不實(shi)(shi)(shi)的(de)(de)行(xing)(xing)(xing)(xing)為，將依(yi)法嚴肅處理(li)(li)。三是(shi)(shi)規(gui)(gui)(gui)范(fan)(fan)(fan)報(bao)(bao)表編制(zhi)，嚴格審(shen)(shen)(shen)(shen)核(he)把(ba)(ba)關(guan)。各企(qi)業(ye)要(yao)(yao)(yao)(yao)(yao)(yao)按(an)照全(quan)級(ji)次(ci)報(bao)(bao)送工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)要(yao)(yao)(yao)(yao)(yao)(yao)求(qiu)(qiu)，統一工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)標準(zhun)，層層落實(shi)(shi)(shi)編制(zhi)責(ze)任(ren)，規(gui)(gui)(gui)范(fan)(fan)(fan)編制(zhi)決(jue)算(suan)(suan)報(bao)(bao)表，確(que)(que)(que)保(bao)決(jue)算(suan)(suan)報(bao)(bao)告編制(zhi)質(zhi)量(liang)(liang)(liang)。要(yao)(yao)(yao)(yao)(yao)(yao)認(ren)真(zhen)(zhen)填報(bao)(bao)各項(xiang)數據(ju)信(xin)息(xi)(xi)，對(dui)(dui)財(cai)(cai)(cai)務(wu)(wu)報(bao)(bao)表、報(bao)(bao)表附(fu)注等(deng)進(jin)行(xing)(xing)(xing)(xing)認(ren)真(zhen)(zhen)核(he)對(dui)(dui)，確(que)(que)(que)保(bao)數據(ju)準(zhun)確(que)(que)(que)，勾稽關(guan)系正確(que)(que)(que)，財(cai)(cai)(cai)務(wu)(wu)與(yu)業(ye)務(wu)(wu)信(xin)息(xi)(xi)銜接；要(yao)(yao)(yao)(yao)(yao)(yao)認(ren)真(zhen)(zhen)撰寫各項(xiang)說明材料，深(shen)入分(fen)(fen)(fen)(fen)析(xi)數據(ju)增(zeng)減變化的(de)(de)原(yuan)因。要(yao)(yao)(yao)(yao)(yao)(yao)認(ren)真(zhen)(zhen)組(zu)織(zhi)(zhi)財(cai)(cai)(cai)務(wu)(wu)決(jue)算(suan)(suan)審(shen)(shen)(shen)(shen)核(he)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)，通過集團會(hui)審(shen)(shen)(shen)(shen)、分(fen)(fen)(fen)(fen)組(zu)審(shen)(shen)(shen)(shen)核(he)、子企(qi)業(ye)交叉互(hu)審(shen)(shen)(shen)(shen)等(deng)方式，及(ji)時發(fa)現(xian)并糾正數據(ju)填報(bao)(bao)、信(xin)息(xi)(xi)披露等(deng)方面的(de)(de)問題，嚴把(ba)(ba)數據(ju)質(zhi)量(liang)(liang)(liang)關(guan)，不斷(duan)提(ti)(ti)高(gao)(gao)決(jue)算(suan)(suan)報(bao)(bao)告質(zhi)量(liang)(liang)(liang)。四是(shi)(shi)加(jia)強(qiang)(qiang)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)管(guan)(guan)理(li)(li)，提(ti)(ti)高(gao)(gao)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)質(zhi)量(liang)(liang)(liang)。各企(qi)業(ye)要(yao)(yao)(yao)(yao)(yao)(yao)切實(shi)(shi)(shi)加(jia)強(qiang)(qiang)決(jue)算(suan)(suan)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)管(guan)(guan)理(li)(li)：，早(zao)啟動、早(zao)布置(zhi)，嚴格審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)紀律(lv)，督促(cu)中介機構(gou)切實(shi)(shi)(shi)履行(xing)(xing)(xing)(xing)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)程序(xu)，規(gui)(gui)(gui)范(fan)(fan)(fan)出具審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)報(bao)(bao)告。要(yao)(yao)(yao)(yao)(yao)(yao)認(ren)真(zhen)(zhen)做(zuo)好(hao)(hao)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)配(pei)合(he)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)，及(ji)時提(ti)(ti)供(gong)相(xiang)關(guan)資(zi)料，不得干預審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)的(de)(de)客(ke)觀獨立性，對(dui)(dui)中介機構(gou)提(ti)(ti)出的(de)(de)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)調(diao)整意見要(yao)(yao)(yao)(yao)(yao)(yao)及(ji)時研究(jiu)和調(diao)整。 五是(shi)(shi)深(shen)化數據(ju)分(fen)(fen)(fen)(fen)析(xi)，拓(tuo)展成(cheng)果運用(yong)。要(yao)(yao)(yao)(yao)(yao)(yao)充分(fen)(fen)(fen)(fen)利用(yong)財(cai)(cai)(cai)務(wu)(wu)決(jue)算(suan)(suan)成(cheng)果，圍(wei)繞價(jia)值提(ti)(ti)升(sheng)，對(dui)(dui)企(qi)業(ye)成(cheng)本費用(yong)、資(zi)源配(pei)置(zhi)和資(zi)產運營進(jin)行(xing)(xing)(xing)(xing)深(shen)入分(fen)(fen)(fen)(fen)析(xi)，揭示(shi)經(jing)營短板(ban)、提(ti)(ti)出對(dui)(dui)策建議，促(cu)進(jin)經(jing)營管(guan)(guan)理(li)(li)水平持續提(ti)(ti)升(sheng)。要(yao)(yao)(yao)(yao)(yao)(yao)加(jia)強(qiang)(qiang)盈利結構(gou)及(ji)增(zeng)減利因素分(fen)(fen)(fen)(fen)析(xi)，深(shen)入剖析(xi)板(ban)塊運營狀況；強(qiang)(qiang)化現(xian)金(jin)(jin)流和資(zi)金(jin)(jin)鏈分(fen)(fen)(fen)(fen)析(xi)，加(jia)強(qiang)(qiang)營運資(zi)金(jin)(jin)管(guan)(guan)理(li)(li)，優化融資(zi)結構(gou)。