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由中国财政经济出版社出版,裘宗舜和秦荣生同志撰写的全国高等财经院校统编教材《经济效益学》,可称得上是一部充满新意的著作。笔者细读该书之后,认为有以下几个特点:第一,锐意进取,勇于创新。该书作者把经济核算与经济效益紧密结合起来,并拓展了经济核算的内容,把它具体分为国家对企业的经济核算、企业与企业的经济核算、企业内部的经济核算三大部分,突破了过去把经济核算局限在微观领域的框框。同时,作者又把讲求经济效益,提高经济效益的基本手段,延伸到社会各个部门和角落。这些构思既有现实意义,又很有新意。
Published by the China Financial and Economic Publishing House, Comrade Qiu Zongshun and Qin Rongsheng authored by the nation’s higher financial institutions compiled textbook “economic efficiency” can be described as a book full of new ideas. After I read the book, I think the following characteristics: First, forge ahead and be creative. The author of the book closely integrates economic accounting with economic benefits and expands the content of economic accounting. It divides it into three parts: economic accounting of enterprises by the state, enterprise accounting by enterprises and internal accounting of enterprises, breakthroughs In the past to limit the economic accounting in the micro-frame. At the same time, the author again put emphasis on economic efficiency and improve economic efficiency of the basic means to all sectors of society and corners. These ideas have both practical significance and new ideas.