最近,财政部颁发了《国营工交企业经济核算工作试行办法》,在国营工交企业中试行,商业、粮食、外贸、物资供销、文教、农林等其它企业,可参照试行。试行办法指出,为了将我国建设成为现代化的社会主义国家,需要大量的建设资金。我国的建设资金主要靠国营企业发展生产,挖掘潜力,提高经济效益,多向国家提供税收和利润。因此,切实加强经济核算,不断提高盈利水平,是关系到四个现代化建设和在发展生产的基础上逐步改善人民物质文化生活水平的重 Recently, the Ministry of Finance has issued the “Trial Measures for the Economic Accounting of State-owned Industrial and Commercial Enterprises”, which has been tried out in state-owned enterprises, and other enterprises such as commerce, food, foreign trade, material supply and marketing, culture, education, agriculture, forestry, etc. may refer to the trial. The trial method pointed out that in order to build our country into a modern socialist country, we need a lot of construction funds. China’s construction funds rely mainly on state-owned enterprises to develop production, tap potentials, increase economic efficiency, and provide more revenue and profits to the country. Therefore, earnestly strengthening economic accounting and continuously improving profitability are related to the four modernizations and the gradual improvement of people’s material and cultural life on the basis of the development of production.