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波兰于1982年触及经济改革,随后匈牙利也开始对国营企业实行改革,其中心是实行全面经济责任制。它的主要原则有三:(1)自负盈亏,即以收入抵付成本,获得盈利,消除国家补贴;(2)独立自主,即由企业自己来确定订价方针,确定产品的售价;(3)独立经营,即对经营决策负主要责任。1987年6月30日苏联公布的“国营企业法”全部采用了这三条原则。根据这些原则,计划、订价和人事政策,都由企业自己来确定。国家不再为企业制订经营计划、提供必要的流动资金和固定资产投资。这就使企业的管理当局必须掌握微观经济学的基本原理,运用会计信息作好决策。要害在于“运用”两字。在过去,苏联的
Poland touched economic reforms in 1982, and then Hungary also began to implement reforms in state-owned enterprises. Its central task is to implement a comprehensive economic responsibility system. Its main principles are three: (1) self-financing, that is to offset the cost of income, to obtain profits, eliminate state subsidies; (2) independent, that is, the company itself to determine the pricing policy, determine the price of the product; (3) Independent management is the primary responsibility for business decisions. The “State-owned Enterprise Law” promulgated by the Soviet Union on June 30, 1987 adopted all these three principles. According to these principles, planning, pricing, and personnel policies are all determined by the company itself. The state no longer formulates business plans for companies, provides necessary liquidity and investment in fixed assets. This makes the management of the company must master the basic principles of microeconomics and use accounting information to make decisions. The key lies in the word “use”. In the past, the Soviet Union