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在产品经济条件下,企业财务会计部门往往用产值增长率、劳动生产率、产值利润(税)率、销售利润(税)率、人均利润(税)率、销售成本率、资金(定额流资)周转率、可比成本降低率等八大指标来考核分析本单位的经济效益。改革开放以来,商品经济比较发达,企业作为独立的商品生产者和经营者,生产经营活动主要靠市场调节,以销定产,以利求生。在深圳特区,如果继续沿用以往经济指标来考核评价企业的经济效益,显然是不恰当的。因此,把产品经济以待实现的价值作为产值计算运用到商品经济,将会严重误导经济决策。
Under the economic conditions of products, corporate financial and accounting departments often use growth rate of output value, labor productivity, profit (tax) rate of output value, sales profit (tax) rate, per capita profit (tax) rate, cost of sales, funds (fixed flow) Eight indicators, such as turnover rate and comparable cost reduction rate, are used to assess and analyze the economic benefits of the unit. Since the reform and opening up, the commodity economy has been relatively developed. As an independent producer and manager of commodities, the production and business activities rely mainly on market adjustment, and the production is sold in order to facilitate survival. In Shenzhen Special Economic Zone, it is obviously not appropriate to continue to use the previous economic indicators to evaluate and evaluate the economic benefits of enterprises. Therefore, applying the value of the product economy to the value of the product to be calculated and applied to the commodity economy will seriously mislead economic decisions.