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随着经济体制改革的深入,企业素质不断提高,很多商业企业实行了全面经济核算,落实了承包经营责任制,推行责任会计的条件已经成熟,但商业部门要推行责任会计,至少必须在以下三个问题上进行相适应的改革: 一、责任管理目标的改革。责任会计要全面明确不同劳动组合和责任人的可控责任,这个问题在实践中尚未彻底解决。过去我们用的是计划管理,商业部门除少数计划商品逐级下达平衡计划外,商流计划与财务计划已经取消逐级下达,大部分地方的当地计委也没有下达,只有当地商业行政部门在年初对所属单位下达一个参考性计划。这个计划既不是宏观综合平衡计划(因为在纵、横上没有衔接),又不是企业的目标管理计划(因为目标
With the deepening of the reform of the economic system and the continuous improvement of the quality of enterprises, many commercial enterprises have implemented comprehensive economic accounting and implemented the responsibility system for contracted operations. The conditions for the implementation of liability accounting have matured, but the commercial sector must implement responsible accounting, at least in the following three. Adapt the reforms on the issue: First, the reform of responsibility management goals. Responsibility accounting must fully define the controllable responsibilities of different labor combinations and responsible persons. This issue has not been completely resolved in practice. In the past, we used program management. Apart from a few planned goods, the commercial sector has issued a balanced plan. The commercial and financial plans have been canceled and issued step by step. Most local local planning committees have not issued their orders. Only the local commercial administration departments are At the beginning of the year, a reference plan was issued for the affiliated entity. This plan is neither a macro comprehensive balance plan (because there is no convergence in vertical and horizontal directions) nor a target management plan for the company (because