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企业会计是企业生产经营管理的工具,经济责任制作为一种新型的管理制度,必然对会计工作提出新的核算要求.传统的工业会计核算是按独立经营核算单位计算盈亏,按产品别计算产品成本,而经济责任制不仅要求按独立核算单位计算盈亏,按产品别计算产品成本,还要求按车间、班组甚至个人来计算,或计算盈亏,或计算成本,或计算节约数额,再根据这些来考核其经济责任完成情况,计算每一个职工应得的经济利益.我们财会工作应如何来满足这些要求?如何去积极推动经济责任制的实行?这是我们财会人员应该研究和解决的新课题.我以为财会人员在实行经济责任制中,应从两个方面积极配合:(一)协助领导选择本企业实行经济责任制的
Enterprise accounting is the tool of production and management of enterprises. The production of economic responsibility is a new type of management system. It will inevitably put forward new accounting requirements for accounting work. Traditional industrial accounting is based on the calculation of profit and loss by independent operating units, and products are calculated by product type. The cost, while the economic responsibility system not only requires calculating the profit and loss by independent accounting units, calculating the product cost by product category, but also calculating by the workshop, team or even individuals, or calculating the profit and loss, or calculating the cost, or calculating the amount of savings, and then based on these To assess the completion of their economic responsibilities and calculate the economic benefits that each employee deserves. How should our accounting work meet these requirements? How to actively promote the implementation of the economic responsibility system? This is a new topic that we should study and solve. In my opinion, accounting personnel should actively cooperate in two aspects in implementing the economic responsibility system: (1) Assisting the leaders in selecting their enterprises to implement economic responsibility system