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为了适应社会主义市场经济体制,转换企业经营机制,1993年起,我厂引进市场机制,试行了厂内市场价值核算制度。分厂部门作为相对独立的经济实体,按等价交换、有偿服务的原则,相互交换产品、提供劳务,资金计息使用,全厂按经济效益原则和市场需求导向协调生产经营活动。经过两年的实践,已初步建立了厂内市场价值核算体系,取得了良好的经济效益。 一、建立厂内市场价值核算体系的必要性 多年来,我厂同其他大中型国有企业一样,实行的是高度集中的计划管理模式,总厂统一采购、销售,
In order to adapt to the socialist market economic system and transform the operating mechanism of enterprises, since 1993, our factory has introduced a market mechanism and has experimented with the system of market value accounting in factories. As a relatively independent economic entity, the plant division exchanges products and provides labor service in accordance with the principle of equal exchange and paid service. The funds are used for interest-bearing purposes. The whole plant coordinates production and business activities according to the principles of economic efficiency and market demand. After two years of practice, the factory’s market value accounting system has been initially established and good economic benefits have been achieved. I. Necessity of establishing an on-site market value accounting system For many years, our factory, like other large and medium-sized state-owned enterprises, has implemented a highly centralized plan management model, in which the plant has unified procurement and sales.