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1985年邮电企业全面实行经济核算制以来,总的情况是好的。企业能比较合理地计算自有收入,并按实现的利润进行分配,提取企业的三项基金,进一步促使企业加强经营管理,调动了广大职工的积极性。但是,应该看到邮电企业实行经济核算制有它本身的复杂性,难度很大。制定企业产品价格的产品成本,如何正确反映;计算自有收入采用结算系数的方法,是否合适,对这二个问题,目前尚有一些争议,这里谈谈个人看法,供研究探讨。
Since the full implementation of the economic accounting system by post and telecommunications enterprises in 1985, the overall situation has been good. Enterprises can calculate their own income more reasonably and allocate them according to the realized profit. The three funds of the enterprises are extracted to further encourage the enterprises to strengthen their operation and management and arouse the enthusiasm of the workers and staff members. However, it should be seen that the implementation of economic accounting in post and telecommunications enterprises has its own complexity and is very difficult. How to formulate the product cost of the enterprise product price correctly reflects how it is appropriate to calculate the method of using the settlement coefficient of its own income. There are still some controversies on these two issues. Here we talk about personal opinions for research and discussion.