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要完善承包经营责任制,首先要完善承包经营企业的会计核算制度和方法。现提出几点建议: 第一,设置承包新增固定资金、承包留利技改基金,承包投入流动资金等科目,用以反映企业承包期间的新投入和增值。通过帐表可以了解承包看的贡献,用以决定到期后是续聘还是解聘。第二,设置产品销售价格差异科目,用以反映企业承包期前后的产品销价变动情况,监督承包企业增盈部分的来源。当然,还要相应设立原料、工费方面的价格差异科目。与产品销售价格差异科目对应考核。同时,要设置承包期内新投入资金增加
To improve the contract responsibility system, we must first improve the accounting systems and methods of the contracted enterprises. Here are some suggestions: First, set up new projects such as contracted new fixed funds, contracted profit-making technical reform funds, and contracted investment liquidity to reflect new investment and value-added during contracting. Through the accounts, you can understand the contribution of the contractor to determine whether to renew or dismiss after the expiration. Second, set the product sales price difference account to reflect the change in the sales price of the product before and after the contracted period of the enterprise, and supervise the source of the increased portion of the contracted enterprise. Of course, we must set up corresponding price differences in raw materials and labor costs. Corresponds to the product sales price difference account assessment. At the same time, it is necessary to increase the amount of new investment during the contract period.