最近,一机部在福州市召开了全面经济核算座谈会,参加座谈的有一会机部系统开展经济核算较早,经济效果较好的企业单位,也有部分省市机械局的同志。其中有厂长、总会计师、财务科长和有经验的财务干部。座谈会就目前企业开全面展经济核算的情况、问题和改进意见进行了广泛的讨论,对全面经济核算的概念、目的、意义、内容、方法、体系以及全面经济核算与经济责任制的关系,进行了认真的研究。现就讨论中反映出来的不同学术观点综述如下: Recently, a machine department held a comprehensive economic accounting symposium in Fuzhou City. There were meetings and conferences where the company’s economic accounting system was conducted earlier and the economic effect was better. There were also comrades of some provinces and municipalities’ mechanical bureaus. Among them are factory managers, chief accountants, finance chiefs and experienced financial cadres. The symposium held extensive discussions on the status, problems, and suggestions for improving the overall economic accounting for enterprises. The concept, purpose, significance, content, method, system of comprehensive economic accounting, and the relationship between comprehensive economic accounting and economic responsibility system, Conducted serious research. The summary of the different academic views reflected in the discussion is as follows: