经济核算是管理生产经营的一项基本原则,也是提高经济效益的重要手段。它的要求和作用在于:1.我们要有计划、按比例管理社会主义经济,首先必须进行全面的、认真的经济核算;实践证明,计划上不讲经济效益,不进行经济核算,不承担经济责任,是造成经济管理混乱、拖延建设速度的主要原因之一。2.经济核算是社会主义经济进行内部积累的重要手段;一般说,企业都要通过严密的经济核算,用自己的收入,抵偿自己的支出,并在增产节约的基础上,不断降低成本,增加收入和积累。3.经济核算可以推动企业不断地发现生产上 Economic accounting is a basic principle of managing production and operation and an important means of improving economic efficiency. Its requirements and functions are as follows: 1. We must have a plan to manage the socialist economy on a pro-rata basis. First, we must conduct a comprehensive and earnest economic accounting. Practice has proved that we do not talk about economic benefits, no economic accounting, no economic responsibility. Responsibility is one of the major causes of chaos in economic management and delays in the pace of construction. 2. Economic accounting is an important means of internal accumulation in the socialist economy. Generally speaking, all enterprises need to use their own incomes to offset their own expenditures through rigorous economic accounting, and on the basis of increasing production and saving costs, continuously reduce costs and increase Income and accumulation. 3. Economic accounting can promote the continuous discovery of enterprises in production