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管理人民企業最主要的方法之一、是實行經營企業化,而經營企業化的具體實施,首先則是贯澈濟核算制。這個問題高崗同志在中共東北區第一次黨代表會讓的報告中當論到企業管理問題時,又一次地向東北全黨提出來了。幾年來特別是最近一年來的經驗證明:那個企業開始實行了經濟核算制,那個企業的成本就會降低,生產力就會提高,而生產中的浪費就會逐漸消除;反之,那個企業如果忽視了經濟核算制,而依然因襲於‘供給制’,那麼,它就得到了相反的結果。因之,我們是否認真貫澈經濟核算制,對於企業管理的好壞有着巨大的關係。根據一年多的實踐,關於如何貫澈經濟核算制,我們有那些主要經驗呢?首先,就是認真而巖格地登記與清理企業的資材與倉庫。即將企業所算資材,無一遺漏地加以清理和登記、並給予一定的估價,劃清各該企業
One of the most important ways of managing a people’s enterprise is to carry out the operation of the enterprise, and the concrete implementation of the operation of the enterprise is, first of all, consistent Chezhi accounting system. When the issue of enterprise management was discussed in the report made by the first party delegate of Northeast China, this issue Comrade Gao Gang once again put forward to the whole party in Northeast China. The experience of the past few years, especially in the recent one year, has proved that the enterprise started to implement the economic accounting system, that the cost of that enterprise would be reduced, the productivity would be increased, and the waste in production would be gradually eliminated. On the contrary, if the enterprise neglected The system of economic accounting, which still follows the “supply system,” then it has the opposite result. Therefore, whether or not we conscientiously adhere to the economic accounting system has a huge relationship with the quality of business management. On the basis of more than a year of practice, what are the major experiences we have about how to carry out the economic accounting system? First and foremost, we carefully and rigorously register and clean up the materials and warehouses of enterprises. Will be calculated by the enterprise materials, without any omission to be cleared and registered, and give a certain valuation, draw the business