本文简要地叙述了冶金工厂车间与小组经济核算制的基本原则及其组织形式。提示了关于车间经济核算制的概念,说明了经济核算制车间编制计划、作业计划工作、监督各项计划指标完成,以及其工作成果分析等方面的题题。可作为经济工作人员与会计人员的参考资料,并且对冶金工厂的工长及担任主导职务的工人们也是有益的。 This article briefly describes the basic principles and organization of the metallurgical factory workshop and group economic accounting system. The concept of workshop economic accounting system is presented. The topics of preparation of workshop of economic accounting system, operation planning, supervision of completion of each project index, and analysis of work results are also presented. It can be used as a reference for economic workers and accountants, as well as for the chief supervisor of the metallurgical factory and the workers in the leading positions.