现在提倡用经济手段来管理企业,经济核算又被人们重视起来.众所周知,班组经济核算是企业经济核算的基础.如果把建立经济核算比作盖房屋,那么班组核算就好比打地基.地基不打好,急着盖房,就有随时倒塌的危险. 过去,班组经济核算所以不能巩固和持久,原因是多方面的.例如,核算的资料不是用于改善基层的经营管理,而是应付上级检查或外人参观.有人参观时琳琅满目,没人参观时偃旗息鼓.核算的工作,不是由众人去做,而是集中在一个核算员身上,这样,一方面负担太重,难于 Now that economic management is used to manage enterprises, economic accounting has been recognized by people. It is well-known that economic accounting of groups is the basis of economic accounting for enterprises. If economic accounting is compared to building houses, then the accounting of the team is like hitting the ground. The foundation does not play. Well, hurry to build a house, there is the danger of collapse at any time. In the past, the economic calculation of the team can not be consolidated and lasting, because there are many reasons. For example, the accounting data is not used to improve the management of the grassroots, but to deal with superior inspections. Or visit by outsiders. When someone visits it, there is a lot of sight. When no one visits, they die. The work of accounting is not done by the crowd, but is concentrated on an accountant. On the one hand, the burden is too heavy and it is difficult to