经济核算是管理社会主义企业的一个重要原则。列宁和毛泽东同志都有论述。列宁说:“一切都必须精打细算。这是共产主义分配的教训,这个教训我们不是从书本上得到的,而是从苦痛的经验中得到的”。毛泽东同志指出:“有了严格的核算制度之后,才能彻底考查一个企业的经营是否是有利的”。可见经济核算是非常重要的。 (一) 经济核算在资本主义社会称为“商务核算”。只有在我们的社会主义社会才把经济核算提到历史前所未有的高度,不仅内容和形式 Economic accounting is an important principle in managing socialist enterprises. Lenin and Comrade Mao Zedong have all discussed. Lenin said: “Everything must be carefully planned, and this is a lesson from the communist distribution that we have learned not from books, but from painful experience.” Comrade Mao Zedong pointed out: “With a rigorous accounting system, can we thoroughly examine whether the operation of an enterprise is beneficial.” Visible economic accounting is very important. (A) Economic Accounting In capitalist society, it is called “business accounting.” Only in our socialist society did we refer to economic accounting to an unprecedented level in history, not only in terms of content and form