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在前段改革中,对划小核算单位的作法,报刊宣传和文件规定都很笼统。有的企业划小核糖以后。生产失去节奏,财经纪律松弛,协作关系不调和,经济效益不仅没有提高,反而下降。1985年12月,财政部虽然在全国工商企业财务工作总结会上作了一些澄清,但整个工作缺乏理论指导。问题仍然不少。主要是“划小核算单位”这个概念非常含糊。例如:划小,小到什么程度?应当具备什么条件?是不是越小越好?划小核算,便意味着放权,究竟哪些权该放,哪些权不该放?是不是放得越多越好?划小核算单位无疑是按小单位实行独立核算,是否都搞成法人地位的单位?划小核算单位究竟是指财政对企业的关系而言,还是指企业内部关系而言,也不清楚。
In the preceding reform, the practice of planning small-budget accounting units, the propaganda of newspapers and the provisions of documents were very general. Some companies after planning small ribose. Lost rhythm of production, financial discipline loosening, coordination of the relationship is not reconciled, not only did not improve economic efficiency, but declining. In December 1985, although the Ministry of Finance made some clarifications at the concluding meeting of the national commercial and industrial enterprises on financial work, the entire work lacks theoretical guidance. The problem is still a lot. The concept of “planning a small unit of account” is mainly ambiguous. For example, what is the difference between small and small? What conditions should be available? Is it preferable that the smaller the smaller, the smaller the calculation, which means the right should be delegated and the right should not be put? It is doubtful whether the planning of small accounting units is based on independent accounting of small units and whether all of them are legal entities. Whether the planning of small accounting units refers to the relationship between the financial enterprises and the enterprise or to the internal relations of enterprises is also unclear .