经济核算是社会主义企业管理的一项基本制度。开展经济核算工作是改善企业经营管理、提高经济效益的有效措施,也是当前整顿企业的一项重要任务。党的三中全会以来,物资部门通过贯彻党中央、国务院制定的一系列方针政策,端正了经济工作的指导思想,重视和加强了物资企业的经营管理,注意讲求经济效果。在物资经营上,坚持以计划经济为主、市场调节为辅的方针,改变了过去单纯的计划分配办法,物资流通开始搞活。从 Economic accounting is a basic system of socialist enterprise management. Carrying out economic accounting work is an effective measure to improve business management and improve economic efficiency, and is also an important task for the current rectification of enterprises. Since the Third Plenary Session of the party, the materials department has implemented a series of guidelines and policies formulated by the Party Central Committee and the State Council to correct the guiding ideology of economic work, paid attention to and strengthened the management of material companies, and paid attention to economic results. In terms of materials management, the principle of relying mainly on planned economy and supplemented by market regulation has changed the simple plan distribution method in the past, and the circulation of goods began to invigorate. From