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完善邮电企业经济核算制,应当做到:现实、公平、长远。即从当前实际情况出发,既能适当保证既得利益,又有利于促进经营管理;实行统一核算办法,体现劳酬公平,为了适当照顾各地不平衡情况,可以分级确定办法;有利于搞活全程全网,保证通信畅通,同时应当体现长远发展建设方向。基于以上考虑,完善的主要内容是: 一、创造条件,逐步实行计划成本现行邮电企业经济核算制的结算单价,是根据分类平均成本确定的,同时全国分为九类单价比较复杂。为了简化现行核算办法,并逐步并创造条件,实行计划成本,现拟改为全国一个价加地区成本差
Improve the postal enterprise economic accounting system, should be: realistic, fair and long-term. That is, starting from the current actual conditions, it can not only properly guarantee the vested interests but also promote the operation and management; adopt a unified accounting approach that reflects the fairness of labor and social benefits; and in order to properly take care of imbalances in different places, we can determine the methods by grading; , To ensure smooth communication, at the same time should reflect the long-term development and construction. Based on the above considerations, the main contents of improvement are as follows: I. Creating Conditions and Gradually Implementing Plan Costs The settlement unit price of the current economic system of postal and telecommunications enterprises is determined according to the average cost of classification. At the same time, the national unit price is divided into nine categories. In order to simplify the current accounting methods and to gradually and create conditions for the implementation of planned costs, it is proposed to change the cost of one price increase plus one in the whole country