國有工業企業內部經濟核算探討

時間：2024-07-22 15:28:22 會計畢業論文我要投稿

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國有工業企業內部經濟核算探討

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國有工業企業內部經濟核算探討

摘要：工業企業進行生產經營活動，總是要以盡可能少的資金占用和花費盡可能少的生產消耗，獲得盡可能多和盡可能好的生產成果。為了達到這個目的，企業就必須實行內部經濟核算。本文首先闡述了國有工業企業內部經濟核算的意義；接著論述了國有工業企業內部經濟核算的原則：包括經濟責任原則、權責結合原則、物質利益原則；然后指出了國有工業企業內部經濟核算的內容，主要包括指標分解、核定資金、自計盈虧、內部結算、物質獎勵5個方面；接著闡述了國有工業企業內部經濟核算單位如何劃分，2級核算單位的劃分主要分為核算經營盈虧單位、核算資金占用單位、核算費用支出單位、核算收支差額單位；然后說明了國有工業企業內部經濟核算的組織體系，包括確保廠部統1經營管理的權限和給予2級核算單位必要的經營權限；最后闡述了國有大中型工業企業的3級經濟核算方法，分別有廠級經濟核算、車間經濟核算、各班組的經濟核算。

關鍵字：經濟核算；指標分解；劃分單位

A research of the internal economic significance of the state-owned industrial enterprises

Abstract：This article first expounds the internal economic significance of the state-owned industrial enterprises. It is the objective requirements of the basic economic laws, the law of value, and also the objective requirements to raise the economic efficiency of enterprises, to increase the vitality of enterprises, to audit the assets, to prevent the loss of state assets and to improve managerial skills of the state-owned enterprises .Then it expounds the internal economy accounting principles and contents of the state-owned industrial enterprises. The domestic economy accounting principles of the state-owned industrial enterprises include the principles of economic responsibility, the principles of combining powers and the principles of material interests; then it points out the internal economy accounting contents mainly including decomposition of indicatrix, the approved funds, profits and losses, internal settlement, material incentives . Secondly it points out the domestic economy accounting unit division of the state-owned industrial enterprises: division of internal accounting unit and the second division of the state-owned industrial enterprises. Two accounting unit consists of the division operating profit and loss accounting units, accounting funds occupy the flats, accounting cost units accounting units and special funds for balance of payments accounting for the five units. Once again shows that the state-owned industrial enterprises in the domestic economy accounting organization system, including ensuring Yanbu unified management and the competence of two accounting unit for the necessary operating authority. Finally, a state-owned large and medium-sized industrial enterprises in the three economic accounting, respectively Plant economic accounting, workshops economic accounting, Teams of three aspects of economic accounting.

Keywords: Economic accounting; Indicators decomposition; Division units

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