由浙江人民出版社出版的王文彬,丁苏民合著的《全面经济核算》一书,虽然是一本经济管理知识的普及读物.却颇有特色.它从我国工业企业是社会主义计划经济体制中的一个相对独立的商品生产单位这个根本点出发.对于全面提高企业活动的社会经济效益.对企业全面经济核算的若干基本问题.展开了分析讨论。作者不赞成经济核算是社会主义社会中特有的经济范畴那种观点。而认为应当把经济核算和经济核算制区别开来。作者认为.经济核算制是社会主义社会特有的.是社会主义国家把生产单位作为企业来进行 The book “Total Economic Accounting” co-authored by Wang Wenbin and Ding Sumin, published by Zhejiang People’s Publishing House, is a popular reading of economic management knowledge, but it is quite distinctive in that it is based on the fact that China’s industrial enterprises are socialist planned economic systems A relatively independent unit of production of goods that the basic starting point for comprehensively improve the social and economic benefits of business activities of the enterprise comprehensive economic accounting for a number of basic issues were analyzed and discussed. The author disapproves of the view that economic accounting is a peculiar economic category in socialist society. And that should be separate economic accounting and economic accounting system. The author thinks that the system of economic accounting is peculiar to the socialist society and that the socialist countries take the production units as enterprises