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近几年来,厂内经济核算制在我国有了很大的发展。在五十年代,所谓厂内经济核算制指的是实行两级核算,车间计算产品成本,而现在所讲的厂内经济核算制,则是指在车间一级比较全面地运用经济核算制的原则,在车间一级建立起比较系统的经济核算制度。目前,许多企业实行的厂内经济核算制,都采用了指标分解、核定资金、自计盈亏、内部结算、物质奖励等五项基本做法。我们认为上述五项基本做法,较好地体现了正确处理企业内部经济权限、经济责任、经济利益三方面的关系,在许多企业是行之有效的。但是,它并不是固定不变的模式。它不仅要随着经济管理实践的发展而不断改进,而且要适应不同类型企业的特点而采取不同的形式。
In recent years, the factory economic accounting system has made great progress in China. In the 1950s, the so-called factory economic accounting system referred to the implementation of two-level accounting, and the workshop calculated the product cost. Now the factory-based economic accounting system refers to the more comprehensive use of the economic accounting system at the workshop level. In principle, a more systematic economic accounting system is established at the workshop level. At present, the in-plant economic accounting system adopted by many enterprises adopts five basic practices such as index decomposition, approved funds, self-calculated profit and loss, internal settlement, and material rewards. We believe that the above five basic practices better reflect the three aspects of correctly handling the internal economic powers, economic responsibilities, and economic interests of enterprises and are effective in many enterprises. However, it is not a fixed pattern. It must not only continuously improve with the development of economic management practices, but also adopt different forms to adapt to the characteristics of different types of enterprises.