本文着重从理论上对邮电通信经济核算——这一社会主义的特有经济范畴进行讨论,并结合邮电通信经济核算制的内容,说明它所体现的经济核算关系。同时提出在推行经济核算制中需要注意的几个问题,旨在推行经济核算制的各项具体工作中,认真处理好经济核算关系,不断提高企业的经济效益,促进邮电通信事业的发展。 This article focuses on the theory of postal communications economic accounting - the special economic aspects of socialism are discussed, combined with the content of postal communications economic accounting system, indicating its embodied economic accounting relationship. At the same time, several issues needing attention in the implementation of the economic accounting system are put forward. In the specific work of implementing the economic accounting system, we earnestly handle the economic accounting relations, continuously improve the economic benefits of enterprises and promote the development of postal and telecommunications.