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党的十一届三中全会以来,在贯彻落实“改革、开放、搞活”方针中,如何提高企业的经济效益问题,已引起了普遍的重视。工业企业对产品成本的预测、计划、控制、核算和分析等财务管理工作加强了指导,并把经济活动分析工作,列为企业生产、经营活动的一项重要内容,开展了定期的,专题的,全面的经济活动分析,成为企业找差距、挖潜力、完善经济承包责任制,提高经济效益的有效方法之一。一、开展经济活动分析的意义经济活动分析,是企业对再生产过程的检查和总结,是企业以最低的消耗,取得最佳经济效益的重要手段。在社会主义商品生产不断地发展和竞争中,企业为了求生存、求发展,就必须善于不断地总结生产、经营活动的实践,实事求是地进行评价,按照经济规律的客观要求,科学地预测未来,有效地促进企业生产的发展。因此,企业经常地、有效地开展经济活动分析工作,是经济形势发展的客观必然要求。
Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, in the course of implementing the policy of “reform, opening up, and invigorating”, how to increase the economic efficiency of enterprises has attracted widespread attention. Industrial enterprises have strengthened their guidance on the financial management of product cost forecasting, planning, control, accounting and analysis, and listed economic activity analysis as an important part of their production and business activities. They have carried out regular and topical projects. A comprehensive analysis of economic activities has become one of the effective ways for companies to find gaps, tap potentials, improve the economic contract responsibility system, and increase economic efficiency. I. Significance of carrying out economic activity analysis Economic activity analysis is an examination and summarization of the company’s reproduction process. It is an important means for the company to obtain the best economic benefits with the lowest consumption. In the continuous development and competition in the production of socialist goods, in order to survive and develop, enterprises must be good at constantly summarizing the practice of production and business activities, evaluate them in a practical and realistic manner, and scientifically predict the future in accordance with the objective requirements of economic laws. Effectively promote the development of enterprise production. Therefore, the regular and effective analysis of economic activities by enterprises is an objective and necessary requirement for the development of the economic situation.