论文部分内容阅读
全面经济核算是指由企业全体人员参加,对生产经营全过程进行计划、控制、核算与分析的经济管理工作。它的主要内容和目标是通过对物质生产中劳动耗费的核算,考核企业经济效果,并对企业自己的经营成果承担责任,以使企业经济效果和社会经济效益达到优化。我国目前对地质勘查单位实行的基本管理模式,是“事业单位,企业化管理”。所谓事业单位,指的是地质勘查单位不直接从事物质资料的商品生产,由国家以地质勘探拨款直接补偿其各项耗费;所谓企业化管理,则是对地质勘查单位生产过程,实行财务成本核算和各
A comprehensive economic accounting refers to the economic management that is planned, controlled, accounted and analyzed by the entire staff of the enterprise and involved in the entire process of production and operation. Its main contents and objectives are to assess the economic effects of enterprises through the accounting of labor costs in material production and to take responsibility for their own business results so that the economic and social economic benefits of the enterprises can be optimized. At present, the basic management mode applied to geological prospecting units in our country is “public institution and enterprise management”. The so-called public institutions, refers to the geological prospecting units are not directly engaged in the production of goods of material information, the State Geological Prospecting funds directly compensate for its various expenses; the so-called enterprise management, it is the production process of geological prospecting units, the implementation of financial cost accounting And each