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由于专业户与统一经营的合作经济单位具有许多不同之处,因此,专业户经济核算的组织可以超越我们过去组织经济核算的模式,特别是在组织会计核算时,应摆脱要求帐簿完备、手续严密、方法统一、报表详尽的思想,从专业户的实际需要和可能出发,灵活多样,逐步提高。提出以下几点意见供商讨。第一,专业户的核算,应以改善经营、提高经济效益为目的,重点核算专业生产的收支与经营成果。特别应侧重于各项费用支出的核算,以利于分析所费与所得,评价技术经济效益。有条件的要逐步进行产品的物质费用成本核算或完全成本核算(包括活劳动消耗),当然,方法应当简便、灵活,不拘泥于现有的核算方式。同时,要搞好往来结算业务的核算,处理好与有关单位的经济关系。
Since there are many differences between professional households and unitedly operating cooperative economic units, the organization of professional household economic accounting can surpass the model we used to organize economic accounting. In particular, when organizing accounting, it is necessary to get rid of the requirement for complete accounting books and strict procedures. The idea of unified methods and detailed reports is based on the actual needs and possibilities of professional households, and is flexible and progressive. Put forward the following points for discussion. First, accounting for professional households should aim at improving operations and improving economic efficiency, and focus on accounting for income, expenditure, and operating results of professional production. Particular emphasis should be placed on the accounting of various expenditures to facilitate the analysis of fees and income and the evaluation of technical and economic benefits. There are conditions to gradually carry out material cost accounting or full cost accounting (including live labor consumption) of the product. Of course, the method should be simple, flexible, and not limited to the existing accounting methods. At the same time, it is necessary to do a good job in the calculation of settlement transactions and handle the economic relations with relevant units.