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我厂由于国民经济的调整和经济管理体制正在逐步进行改革,面临一些新情况,新问题。首先是由原来的以产定销改为现在的以销定产。其次是由于1980年调整工资,发放副食品调价补贴和原材料调价,相当于1979年的全部利润总额。为了保持国家、企业、职工个人在1979年的既得利益,我们认识到,必须将过去那种“先干再算”改为“先算再干”,开展经济预测。同时由于实行国家计划指导下的市场调节,企业必须加强竞争观念,把主要精力用在经营决策上。这就要求财会人员在做好一般
Our factory is gradually reforming due to the adjustment of the national economy and the economic management system, and faces some new situations and new problems. The first is to change from the original production and sales to the current one. Secondly, due to the adjustment of wages in 1980, the issue of price adjustment subsidies for non-staple foods and price adjustment of raw materials was equivalent to the total profit in 1979. In order to maintain the vested interests of the state, enterprises, and employees in 1979, we realized that we must change the “preceding work” in the past to “first calculate and then work again” to carry out economic forecasts. At the same time, due to the implementation of market regulation under the guidance of the national plan, companies must strengthen the concept of competition and focus their efforts on business decisions. This requires the accounting staff to do a good job