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随着改革开放的不断深入,国有企业由单纯的生产者已逐步转变为商品生产经营者。根据党的十四大确定的建立社会主义市场经济体制的目标要求,企业不仅是商品生产经营者,而应该尽快转为资本营运者。所谓资本营运者是善于运用资本去赚取最大利润,确保国有资产的保值和增值。下面谈谈我厂在企业转换经营机制的过程中,如何发挥会计工作职能作用的。一、实行科学的内部经济核算1.健全内部经济责任制。企业的经济效益是通过企业各个部门的生产、经营和管理活动来实现的,要组织好各个部门的经济活动必须推行“责、权、利”结合的
With the continuous deepening of reform and opening up, state-owned enterprises have gradually changed from simple producers to commodity producers and operators. According to the goal set by the 14th National Party Congress to establish a socialist market economic system, enterprises should not only be commodity producers and operators, but should be converted to capital operators as soon as possible. The so-called capital operators are good at using capital to earn maximum profits and ensure the preservation and appreciation of state-owned assets. Let’s talk about how to play the role of accounting work in the process of transforming the operating mechanism of the company. First, implement scientific internal economic accounting 1. Improve the internal economic responsibility system. The economic benefits of an enterprise are achieved through the production, management and management activities of various departments of the enterprise. To organize the economic activities of various departments, the combination of “responsibility, authority, and profit” must be implemented.