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一、邮电通信企业推行经济核算制的必要性经济核算制是管理社会主义企业的基本制度。建国以来,邮电企业做了大量的经济核算工作,建立、健全了会计、统计、业务核算制度,在财务管理上先后实行过“金库制”、“预算拨款制”和现在实行的“收支差额管理”。这些管理形式是根据当时国家的财经方针政策和邮电体制的实际形成的,对促进企业改善经营管理起了积极的作用。党的三中全会以来,企业扩大了自主权,推行了经济责任制。邮电部门实行了“收支挂钩,差额包干,超额分成”的财务包干办法。这对明确经济责任,调动企业和职工的积极性,促进生产财务计划的完成,都有很大意义。但随着经济的发展和管理制度改革的深入,现
I. The Necessity of Implementing Economic Accounting System for Posts and Telecommunications Enterprises The system of economic accounting is the basic system for managing socialist enterprises. Since the founding of the People’s Republic of China, the postal and telecommunications enterprises have done a great deal of economic accounting work, established and perfected the accounting, statistics and business accounting systems, and successively implemented the “treasury system” and “budget appropriation system” in the financial management and the “balance of payments” management“. These forms of management are based on the realities of the country’s financial guidelines and policies and the actual postal and telecommunications system at that time and have played a positive role in promoting the improvement of the management of enterprises. Since the Third Plenary Session of the Party, enterprises have expanded their autonomy and promoted economic responsibility. Posts and telecommunications departments have implemented a ”revenue and expenditure linked to the difference between dry, over share" of the financial package approach. This has great significance for clarifying economic responsibility, mobilizing the enthusiasm of enterprises and staff and promoting the completion of the production financial plan. However, with the development of economy and the deepening reform of management system, now