两种经济成分联合经营的会计核算办法探讨

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随着国民经济的调整,为发展轻纺工业,1981年武汉市人民政府决定,将武昌空压机厂(集体所有制企业)划归武汉市纺织科研所。两个单位联合以后,制订了科研和生产发展长远规划,部分空压机的生产和纺织科研、纺织生产一起进行。两个单位的人员统一安排,设备、原材料和其他物资统一使用,分别按其不同用途进行了归口管理。在不违反国家制度规定的原则下,全所统一了工资发放日期,拉平了奖金分配额,工种津贴和其他福利待遇也基本上做到一视同仁。全所的人、财、物已形成了一个完全混合的统一体。目前,我国有多种形式的经济联合,所有制不同的各个独立的商品生产者,在平等互利的原则 With the adjustment of the national economy, in order to develop the textile industry, Wuhan Municipal People’s Government decided in 1981 to place the Wuchang Air Compressor Factory (collectively owned enterprises) under the Wuhan Textile Research Institute. After the two units were united, a long-term plan for scientific research and production development was formulated. The production of some air compressors was carried out together with textile research and textile production. Uniform arrangements were made between the personnel of the two units, equipment, raw materials, and other materials were used in a unified manner, and they were managed according to their different purposes. Under the principle of not violating the regulations of the state, the Institute unified the date of salary issuance, leveled the distribution of bonuses, and paid almost equal treatment allowances and other benefits. All people, finances, and things have formed a completely mixed unity. At present, China has a variety of forms of economic union, with different ownership systems and independent commodity producers, in the principle of equality and mutual benefit.
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