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1981年开始,我们用收支差额和收支比率实行计划管理,对企业财务资金进行控制管理,取得较好效果。从初步实践看,用收支比率这个相对数对局、站间经济效果进行对比分析,比看一个收差额绝对数(没有可比性)是大不相同的。收支比率有一定的可比性,因为它与收支差额有同一的基础,即百元业务收入;同时以相对指标作为控制标准,对于如何扩大企业自主权,在发展业务基础上,相应递增支出数字,发挥数据监督作用,简化支出审批手续,调动企业经营管理的积极性,都有现实指导意义。但是用这一指标只有相对的可比性,它还有一定的局限性:一是收支系数的分子和分母都包含了费用(成本)因数,它受费用(变动)的双重
Beginning in 1981, we implemented plan management with the balance of payments and the revenue and expenditure ratio, and controlled and managed the financial capital of enterprises, achieving good results. From a preliminary practice, it is quite different from the comparative analysis of the economic results between stations and stations by the relative number of receipts and expenditures, as compared with the absolute number of receipts (not comparable). Revenue and expenditure ratio has a certain comparability, because it has the same basis with the balance of payments, that is hundred yuan business income; the same time the relative index as a control standard, how to expand business autonomy, in the development of business based on the corresponding incremental spending Figures, to play the role of data monitoring, simplifying expenditure examination and approval procedures, mobilize the enthusiasm of business management, has practical significance. However, this indicator is only relatively comparable. It has some limitations: First, both the numerator and the denominator of the coefficient of income contain a factor of cost (cost), which is influenced by the cost