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随着经济体制改革的深化,企业在实行各种形式的承包、租赁或兼并后,明确了企业与国家的经济责任、经济权力和经济效益,为搞活企业、提高经济效益创造了外部环境和条件,解决了企业吃国家“大锅饭”的问题。那么如何解决职工吃企业“大锅饭”的问题呢?实践告诉我们,必须把责、权、利相结合的机制引伸到企业内部的经济关系中去,建立企业内部的经济责任制,使每一个科、室、站、库、班组和职工明确本企业本单位和自身经营目标、利益关系和责任,使其劳动成果和企业的经济效益挂起钩来,做到“千斤重担众人挑,人人身上有指标”,全企业上下风险共担、利益均沾。因而传统的以服务于国家宏观需要为宗旨的财务会计,已不能满足经济责任制对会计的需要,必须
With the deepening of the reform of the economic system, the enterprises, after implementing various forms of contracting, leasing or annexing, have made clear the economic responsibilities, economic powers and economic benefits of the enterprises and their countries and created the external environment and conditions for invigorating enterprises and enhancing economic efficiency , To solve the problem of business eating country “big pot”. So how to solve the problems of workers eating big business? Practices tell us that we must extend the mechanism of the combination of responsibility, power and profit to the economic relations within the enterprise to establish the economic responsibility system within the enterprise so that each department The units, stations, libraries, teams and staff and workers of the enterprise clearly define their own business objectives and interests as well as their responsibilities so that the results of their work can be linked with the economic benefits of the enterprise. There are indicators ", the whole enterprise from top to bottom risk sharing, interests are James. Therefore, the traditional financial accounting, which aims to serve the country’s macro needs, can no longer meet the need of accounting for economic responsibility and must be