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华主席在五届人大所作的政府工作报告中指出:“要在国家统一计划的指导下,自觉利用价值规律.”学习这一段话,重温毛主席在一九五七年“要利用价值法则搞经济核算”①的教导,深深感到,如何利用价值规律搞好经济核算,已是摆在我们企业财务工作者面前的一个现实课题了.价值规律,对我们来说,既熟悉,又陌生,天天同它打交道,却没有摸清它的脾气.这里只根据学习的体会,作一些粗浅的论述. (一) 一个社会主义企业,不论它生产的是商品还是产品,都必须用经济核算的办法,去考核自己的生产经营成果.“有了严格的核算制度
In his government work report made by the Fifth National People’s Congress, Chairman Hua pointed out: ”We must conscientiously use the law of value under the guidance of the unified national plan.“ After learning this passage, we must review Chairman Mao’s position in 1957 Using the law of value to engage in economic accounting, ”I deeply felt that how to use the law of value to do a good job in economic accounting has become a real issue facing our corporate finance workers. The law of value is, for us, both Familiar and unfamiliar, every day deal with it, but did not find out its temper .According to the learning experience here, to make some superficial discussion. (A) a socialist enterprise, whether it is the production of goods or products, must be With the economic accounting approach to assess their own production and management results. “” With a strict accounting system