四川省会计学会第一次专题学术讨论会,遵循理论与实践相结合的精神,围绕会计如何适应企业推行经济责任制、审计学和审计制度的建立,以及会计在国民经济管理中的地位和作用等议题,进行了热烈的讨论。现将讨论的主要问题简介如下: 一、经济责任制与经济核算制的关系问题多数同志不同意把经济责任制说成是我国社会主义经济发展所特有的产物,认为责任承担者必须对各自的经济活动负责,它是由社会化大生产的本质所决定的。我国推行的经济责任制是经济核算制的进一步发展,它是在社会主义社会存在商品生产条件下,把经济核算的各种经济指标具体化,分解落实到每个企业单位、车间和职工,使他们承担经济责任,得到经济利益,达到提高效益的目的。经济责任制与经济核算制都是生产经营管理的一种制度,都是以提高经济效益为目的,都要求责、权、利的结合。但是经济责任制的核心是经济责任,经 The first symposium held by Sichuan Accounting Society follows the spirit of combining theory with practice. It focuses on how accounting can be adapted to the implementation of economic responsibility system, the establishment of auditing and auditing system and the role and role of accounting in national economic management And other issues, had a lively discussion. The main issues that will be discussed are summarized as follows: First, the issue of the relationship between economic responsibility system and economic accounting system Most comrades do not agree that the economic responsibility system is the peculiar product of the socialist economic development in our country. It is assumed that the responsible persons must, Economic activity is responsible, it is determined by the nature of socialized mass production. The economic responsibility system promoted by our country is a further development of the economic accounting system. Under the condition of the existence of commodity production in the socialist society, it embodies the various economic indicators of economic accounting, decomposes and implements them into every enterprise, workshop and employee They assume economic responsibility, obtain economic benefits, and achieve the purpose of improving efficiency. Both the economic responsibility system and the economic accounting system are systems of production, operation and management. They all require the combination of responsibility, power and benefit for the purpose of improving economic efficiency. However, the core of economic responsibility system is economic responsibility