论文部分内容阅读
在当今形势下,在执行股份制企业的会计制度的同时如何正确而方便地计算净产值指标,便成为要探索的新问题了.仍从国民收入的初次分配的角度出发,直接地属于净产值的项目,即按原统计制度规定的把工资、福利、利润、税金、利息和其他有关项目加总求得的总和为分配法计算的工业净产值,只是其各项的计算口径、角度作一些变动,使其更符合股份制会计制度下,市场经济条件下的口径和要求.仍按国民收入初次分配的原则计算得出净产值.而按生产法计算的工业净产值,则应由原来的工业总产值中扣除相应的生产过程中的全部物质消耗(包括固定资产折旧的材料、燃料等)之后的余额,先探讨分配法计算的工业净产值.
Under the present situation, how to correctly and conveniently calculate the net output value index while implementing the accounting system of a joint-stock enterprise has become a new issue to be explored. From the perspective of the initial distribution of national income, it is still a project that directly belongs to the net output value. That is to say, the sum of the sum of wages, benefits, profits, taxes, interest and other related items as stipulated by the original statistical system is the net value of industrial production calculated by the distribution method. It is only a change in the terms of calculation and angle of each item, making it More in line with the requirements of the joint-stock accounting system and the conditions and requirements of the market economy, the net output value is still calculated on the basis of the principle of initial distribution of national income. The net industrial output value calculated according to the production method should be deducted from the original total industrial output value. After the total material consumption in the production process (including the depreciation of fixed assets, fuel, etc.), first discuss the industrial production value calculated by the distribution method.