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在推行经济责任制的过程中,有一种倾向值得注意.就是有不少企业、甚至某些大型骨干企业,把诸如利润、成本、资金等财务指标承包给财务部门,这是不妥当的.因为,确定责任者起码应当遵循以下一些原则:(1)每个责任者所负经济责任可以和其他责任者划分清楚;(2)每个责任者所负经济责任,应有确定的可以计量的目标和客观标准;(3)责任者所负经济责任,必须是他自己事前可以预计,事中可以控制,事后可以核算的.其中关键是可以控制这一条.让财务部门承包财务指标,恰恰违背了上述责、权统一的原则.
In the process of implementing the economic responsibility system, there is a tendency worthy of attention. That is, many companies and even some large-scale backbone enterprises have contracted financial indicators such as profits, costs, and funds to the financial department. This is inappropriate. To determine who should be responsible, the following principles should be followed: (1) The economic responsibilities of each responsible party can be clearly distinguished from those of other responsible parties; (2) The economic responsibilities of each responsible party should have certain measurable goals. And the objective criteria; (3) The economic responsibility of the responsible person must be his own pre-estimable, controllable in the matter, and accountable afterwards. The key is to control this item. It is precisely because the financial department has contracted financial indicators. The principle of the above-mentioned responsibility and power is unified.