论文部分内容阅读
确定经济核算制的实质,是关于经济核算制的理论发展中的一个重要问题。经济核算制的实质,在C·K·塔图拉的许多著作中被确定为领导社会主义企业生产经营活动的方法。而按照我们的见解,经济核算制是有计划地管理社会主义企业经营的方法,它决定于社会主义经济规律,首先是价值规律和有计划按比例发展国民经济规律的作用。经济核算制的实质表现在,用货币计量将经营活动的耗费与成果作比较,用企业的收入来补偿其支出,节约资金和保证企业取到赢利。此外,还有其他许多有关经济核算制实质的概
Determining the essence of the economic accounting system is an important issue in the theoretical development of the economic accounting system. The essence of the economic accounting system was identified in many works by C.K. Taturla as a method of leading the production and business activities of socialist enterprises. According to our opinion, the economic accounting system is a method of systematically managing socialist business operations. It is determined by the laws of socialist economics, first and foremost by the laws of value and the plan to develop the laws of the national economy in proportion. The essence of the economic accounting system is to use monetary measurement to compare the cost of business activities with results, use the company’s income to compensate for its expenditures, save money, and ensure that the company obtains profits. In addition, there are many other issues related to the nature of the economic accounting system.