论文部分内容阅读
我省各地的集体工业企业,在承包经营中,把财务制度改革寓于企业经营机制转换之中,以改革分配制度为重点,创造适于商品经济发展的条件,初步形成了企业、职能部门、车间、班组、工种之间的一系列控制成本、控制消耗、经济责任、分配挂钩、增产节约等办法。财务会计在承包中的作用,概括起来,主要有以下三点: 一是促进了企业实现自负盈亏。实行承包制企业的财会工作大都遵循了三条原则:(1)正确处理国家和企业的利益关系,既保证国家财政收入稳定增长,又维护企业正当利益;(2)在国家与企业分配关系明朗化的基础上,为企业内部各经济单位(人)
Collective industrial enterprises across the province, in their contractual operations, have incorporated the reform of the financial system into the transformation of the operating mechanism of the enterprise, focusing on the reform of the distribution system, creating conditions suitable for the development of the commodity economy, and initially forming the enterprise, functional departments, and workshops. A series of control costs, control consumption, economic responsibilities, allocation and linking, and production increase and conservation among the teams, teams, and work types. The role of financial accounting in contracting is summarized in the following three points: First, it promotes the realization of self-financing by enterprises. Most of the accounting work carried out by contracting companies follows three principles: (1) Correctly handling the interests of the state and the company, both ensuring the steady growth of national fiscal revenues and safeguarding the legitimate interests of enterprises; (2) Clearing the relationship between state and enterprise distribution Based on the internal economic units (people)