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特大型企业内部会计改革的任务,就是要促进企业内部经营机制的转换,使企业内部权责划分明确,利益分配合理,从而调动企业内部各层管理人员和广大工人的生产经营积极性。笔者认为,建立利润中心是进行特大型企业内部改革的一项重要措施。本文将就此谈几点看法。
The task of internal accounting reform in a very large-sized enterprise is to promote the transformation of its internal operating mechanism so that the internal power and responsibility of the enterprise are well-defined and the distribution of benefits is reasonable, so as to mobilize the enthusiasm for production and management of all levels of managers and workers in the enterprise. The author believes that the establishment of a profit center is an important measure for the internal reform of very large enterprises. This article will talk about this view.