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1991年是实施新的外贸体制的第一年。从目前新体制的实施情况看,外贸出口持续增长,上缴中央外汇得到了保证,出口企业的经营状况有所改善。从财政、财务方面来说,新的外贸体制的实质性内容大致可以归结为三句话:对外贸企业实行自负盈亏;继续实行承包经营责任制;进一步理顺财务隶属关系。对这三项内容能否有一个正确的认识,是能否做好新的外贸体制下企业财务工作的重要前提。从目前情况看,还有一些同志对此存在模糊认识。因此,必须予以阐明。
1991 is the first year of implementing the new foreign trade system. Judging from the implementation of the new system at present, the export of foreign trade has continued to grow, the foreign exchange surrendered to the Central Government has been guaranteed and the operating conditions of export enterprises have been somewhat improved. In terms of finance and finance, the substantive content of the new foreign trade system can be summed up in three sentences: the self-financing of foreign trade enterprises; the continuous implementation of the responsibility system of contracting management; the further rationalization of financial affiliation. Whether or not there is a correct understanding of these three elements is an important prerequisite for the success of the enterprise’s financial work under the new foreign trade system. Judging from the current situation, some comrades have vague understanding of this issue. Therefore, it must be clarified.