国务院最近指出,当前我国经济建设的根本任务,就是增产节约,增收节支,提高经济效益。工业会计的主要作用就在于运用会计特有的方法,对企业生产经营活动的全过程进行反映和监督。因此,通过会计工作,推动企业更好地开展双增双节运动,从而降低成本,提高经济效益,这是当前工业企业会计工作面临的迫切任务。近几年来,我区工业企业可比产品成本普遍持续上升。1984年全区预算内工业企业的可 The State Council recently pointed out: At present, the fundamental task of our country’s economic construction is to increase output and save money, increase revenue and reduce expenditure, and increase economic efficiency. The main role of industrial accounting is to use accounting-specific methods to reflect and supervise the entire process of production and business activities. Therefore, through the accounting work, to promote enterprises to better carry out double-double-double campaign, thus reducing costs and improve economic efficiency, which is the urgent task facing the current industrial enterprises accounting. In recent years, the cost of comparable products of industrial enterprises in our region has generally continued to rise. 1984 area within the budget of industrial enterprises can be