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一、什么是全面经济核算制所谓全面经济核算,至少包括如下三层意思:一是全过程经济核算。即始于企业基建和产品开发,终于用户服务。从企业的基建投资起,到产品的开发、设计、科研、试制到供、产、销,一直到销售以后的用户服务,整个生产经营的全过程,都要进行经济核算,讲究经济效果。就目前来说,特别需要强调和加强经营决策过程的经济核算,如确定经营目标;制订经营规划,选择技术经济最优方案等等,要在投产之前进行严格的经济核算,变事后核算为事前控制,变干了再算为算了再干,彻底改变经济核算只是放“马后炮”的现状。目前国民经济调整时期,怎样实行专业化改组,怎样实
1. What is the so-called comprehensive economic accounting in the comprehensive economic accounting system includes at least the following three meanings: First, the whole process of economic accounting. That starts with corporate infrastructure and product development, and finally customer service. From the company’s infrastructure investment, to product development, design, scientific research, trial production to supply, production, sales, until after the sale of customer service, the entire production and management of the entire process, we must carry out economic calculations, pay attention to economic effects. At present, it is particularly necessary to emphasize and strengthen the economic accounting of the business decision-making process, such as determining business objectives; formulating business plans, selecting the optimal technical and economic solutions, and so on. Strict economic accounting must be carried out before the start of production. Controlling, drying out, and then counting, then completely changing the economic accounting is just a matter of putting the “cannon behind the scenes.” At the time of the adjustment of the national economy, how to implement professional restructuring?