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经济责任制与经济核算是两个不同的概念。所谓经济核算,是通过计划、核算、分析、监督、控制等技术方法反映企业的产、供、销经营活动,促进管理水平的提高,保证企业实现经营目标。凡是能定量核算经济效果的活动,都是经济核算的对象。所谓经济责任制,是指在国家计划指导下,以提高社会经济效益为目的,实行权、责、利紧密结合的生产经营管理制度。其具体内容有三点:一是要求企业的主管部门、企业、车间、班组和职工都必须各自明确在经济上对国家所应承担的责任,为国家提供优质适销的产品和更多的积累。二是要
Economic accountability and economic accounting are two different concepts. The so-called economic calculation is to reflect the production, supply, and sales activities of enterprises through technical methods such as planning, accounting, analysis, supervision, and control, promote the improvement of management level, and ensure that enterprises achieve their business goals. Any activity that can quantify economic effects is the object of economic accounting. The so-called economic responsibility system refers to the management system of production, operation and management with the aim of improving social and economic benefits under the guidance of the national plan and implementing the combination of power, responsibility and profit. There are three points in its specific content: First, it is required that the competent departments, enterprises, workshops, teams and employees of the enterprise must each clearly define their economic responsibilities to the country and provide the country with high quality marketable products and more accumulation. The second is to