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随着经济体制改革的深入发展,当前有些企业进一步划小内部核算单位,不但使企业由生产型变为生产经营型,而且使企业的二级机构,包括供应、销售等处室也由单纯的服务型变为经营服务型,变成相对独立的经营单位,达到企业厂部与二级机构风险共担,千斤担子众人挑的目的。这样既进一步调动二级机构的活力和自我发展、自我完善的能力,也能进一步落实经济责任,搞好企业内部经营承包。在企业进行以上改革之后,财会部门怎样配合改革来计算企业发生的法定成本和实现的法定销售
With the further development of the economic reform, some enterprises are planning to further reduce the internal accounting units. This not only changes the enterprises from production to production and operation, but also enables the secondary institutions of enterprises, including the supply and sales offices, Service-oriented business services into a relatively independent business unit, to achieve the corporate headquarters and the risk of secondary agencies share the burden of burden of all the people pick the purpose. This will not only further mobilize the vitality and self-development of the secondary agencies, their ability to self-improvement, but also be able to further implement their economic responsibilities and improve their internal management contracts. After the above reform in the enterprise, the accounting department how to cooperate with the reform to calculate the legal costs incurred and the statutory sales