在实行经济核算制中,许多企业运用指标分解法,取得了良好的效果。指标分解法,就是把国家下达给企业的各项指标和企业自己承接的任务,分解为若干个分指标、小指标,分别逐级下达到车间、科室、班组,以至个人,使大家都知道自己应当完成的具体任务。在一定意义上讲,经济指标是经济责任的具体化。因此,企业搞经济核算,首先要突出计划性,要利用企业内部的各项经济计划指标,考核和衡量各项经济活动是否完成了预定的要求,是否符合节约的原则。企业通过对每一项 In the implementation of the economic accounting system, many companies used the index decomposition method and achieved good results. The indicator decomposition method divides the indicators issued by the state for enterprises and the tasks undertaken by the enterprises themselves into several sub-indicators and sub-indicators, which are progressively downgraded to workshops, departments, teams, and individuals, so that everyone knows themselves. Specific tasks that should be completed. In a certain sense, economic indicators are the concretization of economic responsibility. Therefore, when enterprises engage in economic calculations, they must first highlight the programmatic nature. They must use various internal economic planning indicators to assess and measure whether various economic activities have fulfilled the predetermined requirements and whether they meet the principle of conservation. Businesses pass on each one