经济责任制、经济核算和会计核算的关系鉴于当前人们对经济责任制和经济核算的概念尚不一致,会计工作与经济责任制的关系很少讨论。为了说明会计工作如何适应经济责任制的要求,如何和经济责任制相结合的问题,首先,有必要弄清楚经济责任制、经济核算和会计核算三者之间的相互关系。经济责任制是以提高经济效益为目的,正确处理国家与企业以及企业内部的经济关系,把企业和企业内部的权、责、利紧密结合,从根本上解决吃“大锅饭”,克服平均主义的问题。它是生产关系和经济管理体制的重大改革。工业企业的经济责任制,就是在确定企业内部各单位和个人的经济责任的基础上,给以一定的权力,然后,按照其完成经济责任的程度,所作贡献的大小,进行合理分配,达到国家、企业、个人三得利。经济核算的含义是什么呢?主要是借助价值形式,通过计划、核算、分析、监督、控制等方法,反映企业生产经营过程中的各种劳动消耗、资金占用及其经济效果,从而尽可能创造更多的价值,为国家积累建设资金。两者目的相同,都是为了提高经济效益。但是,它们要求的责任范围不同,因此,其概念也不完全相 The relationship between economic responsibility, economic accounting, and accounting In view of the current disharmony between economic accountability and economic accounting, the relationship between accounting work and economic accountability is rarely discussed. In order to explain how the accounting work adapts to the requirements of the economic responsibility system and how to integrate it with the economic responsibility system, first of all, it is necessary to clarify the relationship among the economic responsibility system, economic accounting, and accounting. The economic responsibility system is aimed at improving economic efficiency. It correctly handles the economic relations between the state and the enterprise and within the enterprise. It closely integrates the internal rights, responsibilities, and benefits of the enterprise and the enterprise, fundamentally solves the “big pot of rice” and overcomes egalitarianism. problem. It is a major reform of the production relations and economic management system. The economic responsibility system of industrial enterprises is based on the determination of the economic responsibilities of all units and individuals within the company, and gives certain powers. Then, according to the extent of their economic responsibilities, the amount of contribution made is rationally distributed to the country. , companies, individuals Suntory. What is the meaning of economic accounting? It is mainly through the use of value forms, through planning, accounting, analysis, supervision, control and other methods, reflecting the various labor consumption, capital occupation and economic effects in the production and operation process of enterprises, so as to create as much as possible More value for the country to accumulate construction funds. Both have the same purpose and are all aimed at improving economic efficiency. However, the range of responsibilities they require is different. Therefore, the concept is not completely phased.