一、邮电企业的业务收入和自有收入实行经济核算的一条最根本要求是企业必须用销售自己产品的收入,来抵偿其支出,并保证盈利,即自负盈亏。由于邮政、电报和长话等专业,其生产过程要由二个或二个以上的邮电企业来完成,而用户所纳资费却由出口阶段的邮电企业所收取,因此在尚未实行经济核算制的条件下,进口、转口阶段的企业以及维护线路和组织邮路的单位,都没有业务收入。邮电企业上述3个专业的业务收入,不是他们根据生产成果的多少应得的自有收入,不能成为这类企业实行经济核算制时以收抵支的来源。为此需要找到一种有经济根据的办法,将这3个专业的资费收入在有关的邮电企业间进行再分配,使每个邮电企业所得的自有收入符合其在整个生产过程中所付出的劳动消耗。这种资费收入再分配后的自有收入才是企业销售自己产品 First, postal and telecommunications business income and self-income Economic accounting of a fundamental requirement is that companies must use their income from the sale of products to cover their expenses, and to ensure profitability, that is, self-financing. Due to postal, telegraph and long-distance and other professionals, the production process should be completed by two or more postal and postal enterprises, and the users’ fees are charged by the postal export postal enterprises. Therefore, in the absence of an economic accounting system Under the conditions of import and re-export business and the stage of maintenance of lines and organizations postal units, have no business income. The revenue of the above three specialties of post and telecommunications enterprises is not the self-owned income they deserve according to the amount of their production and can not be the source of income and expenditure when such enterprises implement the economic accounting system. Therefore, we need to find an economically-based solution to redistribute the tariffs of the three professional services among the relevant postal and telecommunications enterprises, so that each postal and telecommunications enterprise can earn its own revenue in line with its entire production process Labor consumption. The self-owned revenue after the redistribution of the tariff income is that the enterprise sells its own products