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苏联《国营企业法》规定,企业根据完全经济核算和自筹资金原则进行活动。企业的生产活动和社会活动以及劳动报酬,都依靠劳动集体所赚得的资金来实现。企业用销售产品,工程或劳务所获得的收入补偿自已的物资消耗。利润或收入是经济活动的综合指标。企业应当把部分利润用于完成对预算、银行和上级机关的义务。另一部则完全归企业支配,这一部分连同劳动报酬资金组成集体的经济核算收入。集体的经济棱算收入是企业的生产发展和社会发展及劳动报酬的来源,由企业支配、自主使用,不得没收。苏联《国营企业法》把完全经济核算制和自筹资金都看作是一种经济核算形式。苏联现行规定中,有两种不同模式的经济核算形式:
The “State-owned Enterprise Law” of the Soviet Union stipulates that enterprises shall conduct activities in accordance with the principles of complete economic accounting and self-financing. The production activities, social activities, and labor remuneration of enterprises depend on the funds earned by the labor collective. Enterprises use their income from sales of products, engineering or labor services to compensate for their own material consumption. Profit or income is a comprehensive indicator of economic activity. Enterprises should use part of their profits to fulfill their obligations to the budget, banks, and higher authorities. The other part is completely owned by the enterprise. This part, together with the labor compensation funds, constitutes a collective economic accounting income. Collective economical income is the source of the company’s production development, social development, and labor remuneration. It is dominated by enterprises and used autonomously, and cannot be confiscated. The State Enterprise Law of the Soviet Union regards the complete economic accounting system and self-raised funds as a form of economic accounting. In the current Soviet regulations, there are two different modes of economic accounting: