论文部分内容阅读
企业整顿的重要内容之一是推行经济责任制。而经济责任制的推行与贯彻,又必须以经济核算为手段。在推行经济责任制的新情况下,核算工作必须向前跨进一步:通过对生产活动的经济分析,找出其中的利或弊。生产活动目标的实现有赖于直接生产者和直接经营者的努力,这就要辅之以奖罚。而正确的奖罚,也必须以经济核算为依据。在全局经济核算的基础上建立起来的奖罚制度,构成经济责任制的核心。正是通过这样的经济责任制,使国家、企业、个人三者利益统一起来。本文就是从经济核算角度,对如何明确经济包干责压和联产计奖办法试作初步探讨。
One of the important contents of corporate rectification is the implementation of an economic responsibility system. The implementation and implementation of the economic responsibility system must also be based on economic accounting. In the new situation of the implementation of the economic responsibility system, the accounting work must go further: through the economic analysis of production activities, to find out the advantages or disadvantages. The realization of the goals of production activities depends on the efforts of direct producers and direct operators, which must be accompanied by rewards and punishments. The correct reward and punishment must also be based on economic calculations. The system of rewards and punishments established on the basis of overall economic accounting constitutes the core of the economic responsibility system. It is through such an economic responsibility system that the interests of the state, the enterprise, and the individual are unified. This article is from the perspective of economic accounting, a preliminary discussion on how to clarify the responsibility for economic contracting pressure and joint production award test.