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孙杲同志在1993年《财会月刊》第二期上提出的关于会计核算以元为起点,取消角分计算的建议。我认为这个“建议”的出发点是不错的,“建议”涉及的面太广,也很复杂,不像“建议”设想的那么简单,执行起来困难很多。第一,从价格政策上看,“建议”要物价部门把生产资料和生活资料的单位价格一律定到元为止,凡单位价格为几角几分不满1元的定到1元,1元几角几分不满2元的定到2元,余皆类推。可是现行的单位价格定到角、分的还不在少数。如大米每斤0.63元,食盐每
In the second issue of the “Accounting Monthly” of 1993, Comrade Sun Kui put forward the suggestion of eliminating the angle calculation from the point of view of yuan in the accounting. I think the starting point for this “proposal” is not bad. The “proposal” is too broad and complex. It is not as simple as the “proposal” envisages and it is much more difficult to implement. First, from a price policy point of view, the “Proposal” wants the price department to set the prices of units of means of production and means of subsistence all the way to the yuan. Where the unit price is somewhat dissatisfied with the price of 1 yuan, it is fixed at 1 yuan, Angular dissatisfaction 2 yuan set to 2 yuan, and I are analogy. However, the current unit price is fixed to the corner, not a few points. Such as rice 0.63 yuan per catty, salt per