经济核算是社会主义商品经济条件下,借助于价值形式,利用成本、价格、利润等经济杠杆管理经济活动的基本方法,目的是为了合理使用人力、物力、财力,改善经营管理,提高经济效益。邮电部门应依据邮电通信的特点和经营管理的需要建立具有自己特点的核算形式。邮电通信作为一项经济活动,它和工业、农业、商业、交通运输有很多共性,但又有其特点。首先是网路组织的统一,信息传递的连续和联合作业,即分散的机构通过统 Under the socialist commodity economy, economic accounting is the basic method of economic activity with the help of value forms, economic levers such as cost, price and profit. The objective is to rationally use manpower, material and financial resources, improve management and improve economic efficiency. Posts and telecommunications departments should be based on the characteristics of post and telecommunications and management needs to establish its own accounting forms. As an economic activity, postal and telecommunications has many characteristics in common with industry, agriculture, commerce and transportation. The first is the unity of the network organization, the continuous and joint delivery of information, that is, decentralized institutions through the system