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在市场经济体制下,我国企业应对自身生产经营的结果负责,企业基本已经实现了财务的独立。企业经营成果指的是企业所生产的商品和提供的服务的价值度。企业应对自身的生产经营成果进行统计,这对于企业明确自身财务、生产状况,分析市场情况,制定企业经营战略有着重要意义。企业经营成果主要由实物成果和价值成果构成,它们分别从产品和价值角度反应了企业的经营状况,是企业完善企业管理,提升企业核心竞争力,改善企业财务统计情况的基础。
Under the market economy system, Chinese enterprises should be responsible for the results of their own production and operation, and the enterprises have basically realized the financial independence. Business results refer to the value of goods and services provided by the business. Enterprises should make statistics on their own production and management achievements, which is of great significance for enterprises to clarify their own financial and production conditions, analyze market conditions and formulate their business strategies. The results of the business operations are mainly composed of the physical achievements and the value achievements. They reflect the business conditions of the enterprises from the perspective of products and values respectively, and are the basis for the enterprises to improve their management, enhance their core competitiveness and improve their financial statistics.