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当前,全国各地企业都在推行经济责任制,把权、责、利三者体现在企业内部经济核算体系之内。因此,研究工矿企业所属内部各单位之间的结算问题,是摆在我们会计人员面前的许多重要课题之一,本文就大、中型企业所属厂、矿企业经济核算制的结算及内部银行问题,谈点看法。我国大,中型企业内部各个单位分别向企业编提会计报表,这是早已实行了的制度。但多数企业的内部结算方式,是采用一种内部转帐办法,在这种转帐办法之下,是不可能建立起严格的内部经济核算制的。因为,严格的内部经济核算制,除应给所属内部各单位核定流动资金等各项考核指标外,很重要的一个问题,就是把企业内部各单位之间的经济往来,变转帐关系为钱货两清的买买关系,使内部各单位的领导和经营管理人员能有一种货币收、支的真实感,促使企业内部各单位认真精打细算,克服过去那种“吃大锅饭”的现象。内部买买关系的结算方式很多,如本票、代金
At present, enterprises all over the country are implementing the economic responsibility system and embody power, responsibility, and profit in the internal economic accounting system of the company. Therefore, the research on settlement issues among the internal units of industrial and mining enterprises is one of the many important issues facing our accounting personnel. This paper addresses the settlement of the economic accounting system of domestic and foreign-owned enterprises and mining enterprises and the internal bank issues. Talk about it. Each unit within the large and medium-sized enterprises of our country respectively compiles and submits accounting statements to the enterprises. This is an already practiced system. However, the internal settlement method of most enterprises is to adopt an internal transfer method. Under this transfer method, it is impossible to establish a strict internal economic accounting system. Because the strict internal economic accounting system, in addition to the various internal units should be approved for assessment of liquidity and other assessment indicators, a very important issue is that the internal economic exchanges between the various units within the company, change the relationship between the transfer of money for the goods The two-buy relationship between buyers and sellers enables the leaders and managers of internal units to have a sense of realism in currency receipts and payments, and urges all internal units of the company to earnestly and carefully calculate and overcome the phenomenon of “eat a big pot of rice” in the past. There are many settlement methods for internal buy-buy relationships, such as promissory notes and gold deposits.