论文部分内容阅读
实行厂内经济核算制,就是把经济核算制的原则推行到企业内部各部门,按照统一领导、分级管理的原则,赋予车间和经营科室以一定范围的独立经营权,并使他们承担一定的经济责任,分享一定的经济利益,在全厂齐心协力之下,取得理想的经济效果。为了保证厂内经济核算制的贯彻实行,除原有的管理体制须进行必要的改革外,还须在计划,财务和内部结算等方面建立一整套有利于厂内经济核算的管理制度。有的企业还在企业内部推行合同制、内部结算价格、内部“银行”,内部利润留成等等办法,而且,都已发挥了不同程度的作
The implementation of the in-plant economic accounting system means that the principle of the economic accounting system is implemented in all internal departments of the company. In accordance with the principles of unified leadership and hierarchical management, the workshops and operating departments are given a certain range of independent management rights, and they are given a certain degree of economy. Responsibility, sharing certain economic benefits, and working together to achieve the desired economic results. In order to ensure the implementation of the plant economic accounting system, in addition to the original management system must carry out the necessary reforms, it must also establish a set of management systems in the aspects of planning, finance and internal settlement, which are beneficial to the factory’s economic accounting. Some companies have also implemented contract systems, internal settlement prices, internal “banks”, internal profit retention, and so on within the company. They have also played different levels of work.