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财政部于1981年起,在会计年报中恢复了生产费用表的填报,其目的除了满足会计自身分析生产费用要素比重,考核生产费用预算执行结果和为核定企业流动资金定额提供数据的需要以外,就是为计算工业净产值和国民收入提供数据。但是由于近年来在会计人员大量更新的情况下,会计业务水平远远跟不上客观形势的需要。再加上目前流行的会计教科书上很少涉及生产费用表的编制问题,从多年的实践看,汇编这种报表还是很难达到国家原定的目的要求。回顾一下历史,我国在“一五”期间,会计业务基本上是全面照搬苏联经验,采取凭单日记帐制,会计科目冗长晦涩、对应关系严格,在编制生产费用表中要通过棋盘式对照表。该表复杂难懂,实际工作者往往力不从心,很难达到预期效果。在“大跃进”、“文化大革命”时期,由于“左”倾思潮的冲击,会
In 1981, the Ministry of Finance resumed the reporting of the production cost table in its annual report. The purpose of the report was to satisfy the need for the accounting entity to analyze the proportion of production cost elements, assess the results of production cost budget execution, and provide data for the verification of the floating capital quota for enterprises. It is to provide data for calculating net industrial output value and national income. However, due to the massive update of accounting personnel in recent years, the level of accounting services is far behind the needs of the objective situation. In addition, the current popular accounting textbooks seldom involve the compilation of production cost tables. From years of practice, it is difficult to compile such statements to meet the country’s original purpose requirements. Looking back at history, during the “1st Five-Year Plan” period, the accounting business basically followed the Soviet Union’s experience in a comprehensive manner and adopted a journal journaling system. Accounting subjects were lengthy and obscure, and the correspondence was rigorous. In compiling the production cost table, a check list was used. The table is complicated and difficult to understand. Actual workers are often unable to do what they want and it is difficult to achieve the desired results. During the “Great Leap Forward” and “Cultural Revolution”, due to the impact of “Left” trends of thought,