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实行流通券核算,一切经济业务的发生都必须通过流通券结算,它是全面经济核算的一种形式。我厂从1979年试行以来,证明有以下几个作用。 1、是正确处理厂内经济关系的有效措施。企业车间与车间之间,部门与部门之间,车间与部门之间都存在着各种经济关系。过去对这种经济关,系主要是靠单纯的行政命令和生硬的管理条文来处理。经济关系的体现,不能用明确的经济指标及时地进行制约和控制。车间和部门往往考虑各自的具体情况和具体的利益多,考虑共同的经营目标和整体的经济利益少,因而步调不一,矛盾较多。实行流通券核算,对各种经济关系的处理有了明确的价值观念、价值尺度和价值标准,并且规定了明确的经济责任和经济利益。这样,使各层次在考虑和处理问题时有了共同的基础,有了一致的利害关系。
The implementation of currency bill accounting, the occurrence of all economic business must be settled by currency notes, it is a form of comprehensive economic accounting. Since our factory was put into trial operation in 1979, it has proved to have the following effects. 1. It is an effective measure to correctly handle the economic relations within the factory. There are various economic relationships between the company’s workshop and workshop, between departments and departments, and between the workshop and the department. In the past, this kind of economic relations was mainly dealt with by simple administrative orders and rigid management provisions. The embodiment of economic relations cannot be controlled and controlled in a timely manner with explicit economic indicators. The workshops and departments often consider their own specific circumstances and specific interests, considering the common business objectives and the overall economic interests are less, so the pace is different, the contradiction is more. The implementation of currency bill accounting has clear values, value scales, and value standards for the handling of various economic relations, and provides clear economic and economic benefits. In this way, all levels have a common basis for considering and dealing with issues and have a consistent stake.