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1、经济核算制的基本特征是什么? 答:基本特征表现为:1、国家对企业的统一领导与企业独立经营相结合的管理体制;2、企业以销售产品的收入抵补产销支出,并向国家提供盈利的财务关系。这是相对于预算拨款制而存在的一种社会主义企业管理形式,它以收支依赖关系为基础,以有计划地运用价值形式为手段,以讲求经济效益为目的的企业管理基本形式。
1. What are the basic characteristics of the economic accounting system? A: The basic characteristics are: 1. The state-to-business joint management system that combines unified leadership with independent business operations; 2. The company offsets production and sales expenses with the income from sales of products. The state provides profitable financial relationships. This is a form of socialist enterprise management that exists in relation to the budgetary appropriation system. It is based on the balance of revenues and expenditures, and uses the value form as a means of planning, and the basic form of enterprise management that aims at economic efficiency.