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湖南省会计学会于四月四日至七日在岳阳召开了全省厂内经济核算理论研究会。到会的有会计理论工作者和实际工作者四十余人。现将讨论情况分别综述如下: (一) 厂内经济核算的意义和作用。主要研究经济核算的性质和内容及其功能发挥的程度。讨论中,与会代表一致认为,经济核算的主要作用有以下几点: 1、经济核算可以推动人们自觉地认识生产消耗、生产经营和经济效果的联系,并在自己的生产经营中努力降低生产消耗,提高经济效果,增加社会主义积累。 2、经济核算可以推动人们自觉地利用价格、成本、利润、工资、奖金等各种经济杠杆,用经济手段调动人们生产积极性。
The Accounting Society of Hunan Province held a provincial workshop on economic accounting in Yueyang from April 4th to 7th. There were more than forty accounting theory workers and practical workers. The discussion will now be summarized as follows: (a) The significance and role of the in-plant economic accounting. It mainly studies the nature and content of economic accounting and the degree of its function. During the discussion, the participants agreed that the main roles of economic accounting are as follows: 1. Economic accounting can promote people to consciously understand the link between production consumption, production and operation and economic effects, and strive to reduce production consumption in their own production and operations. , improve economic efficiency and increase socialist accumulation. 2. Economic accounting can promote people to consciously use various economic levers such as price, cost, profit, wages, and bonuses, and use economic means to mobilize people’s production enthusiasm.