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国营企业的经济核算独立性不同于各种形式的相对经济独立性。它们之间具有原则性的社会经济差别。(1)经济独立性表示各种不同所有者之间的关系。国营企业的经济核算独立性是国营生产部门范围内的经济关系,它是在统一的全民所有制基础上形成的。国营企业不是生产资料和劳动产品的所有者。(2)经济独立生产单位的财产权由它们自己决定。国家的法令可以规定这些生产单位的财产权限,影响它们的范围,但不能废除它们。实行
The independence of economic accounting of state-owned enterprises differs from all forms of relative economic independence. There is a principle of socio-economic disparity between them. (1) Economic independence expresses the relationship between different owners. The independence of economic accounting of a State-owned enterprise is an economic relationship within the scope of a state-owned production department. It is formed on the basis of a unified ownership by the whole people. State-owned enterprises are not the owners of means of production and labor products. (2) The property rights of economically independent production units are at their own discretion. State ordinances can provide for the property rights of these production units, affecting their scope, but they can not be abolished. Implementation