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國(guó)有工業(yè)企業(yè)內(nèi)部經(jīng)濟(jì)核算探討
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國(guó)有工業(yè)企業(yè)內(nèi)部經(jīng)濟(jì)核算探討
摘 要：工業(yè)企業(yè)進(jìn)行生產(chǎn)經(jīng)營(yíng)活動(dòng)，總是要以盡可能少的資金占用和花費(fèi)盡可能少的生產(chǎn)消耗，獲得盡可能多和盡可能好的生產(chǎn)成果。為了達(dá)到這個(gè)目的，企業(yè)就必須實(shí)行內(nèi)部經(jīng)濟(jì)核算。本文首先闡述了國(guó)有工業(yè)企業(yè)內(nèi)部經(jīng)濟(jì)核算的意義；接著論述了國(guó)有工業(yè)企業(yè)內(nèi)部經(jīng)濟(jì)核算的原則：包括經(jīng)濟(jì)責(zé)任原則、權(quán)責(zé)結(jié)合原則、物質(zhì)利益原則；然后指出了國(guó)有工業(yè)企業(yè)內(nèi)部經(jīng)濟(jì)核算的內(nèi)容，主要包括指標(biāo)分解、核定資金、自計(jì)盈虧、內(nèi)部結(jié)算、物質(zhì)獎(jiǎng)勵(lì)5個(gè)方面；接著闡述了國(guó)有工業(yè)企業(yè)內(nèi)部經(jīng)濟(jì)核算單位如何劃分，2級(jí)核算單位的劃分主要分為核算經(jīng)營(yíng)盈虧單位、核算資金占用單位、核算費(fèi)用支出單位、核算收支差額單位；然后說(shuō)明了國(guó)有工業(yè)企業(yè)內(nèi)部經(jīng)濟(jì)核算的組織體系，包括確保廠部統(tǒng)1經(jīng)營(yíng)管理的權(quán)限和給予2級(jí)核算單位必要的經(jīng)營(yíng)權(quán)限；最后闡述了國(guó)有大中型工業(yè)企業(yè)的3級(jí)經(jīng)濟(jì)核算方法，分別有廠級(jí)經(jīng)濟(jì)核算、車(chē)間經(jīng)濟(jì)核算、各班組的經(jīng)濟(jì)核算。
關(guān)鍵字：經(jīng)濟(jì)核算；指標(biāo)分解；劃分單位
A research of the internal economic significance of the state-owned industrial enterprises
Abstract：This article first expounds the internal economic significance of the state-owned industrial enterprises. It is the objective requirements of the basic economic laws, the law of value, and also the objective requirements to raise the economic efficiency of enterprises, to increase the vitality of enterprises, to audit the assets, to prevent the loss of state assets and to improve managerial skills of the state-owned enterprises .Then it expounds the internal economy accounting principles and contents of the state-owned industrial enterprises. The domestic economy accounting principles of the state-owned industrial enterprises include the principles of economic responsibility, the principles of combining powers and the principles of material interests; then it points out the internal economy accounting contents mainly including decomposition of indicatrix, the approved funds, profits and losses, internal settlement, material incentives . Secondly it points out the domestic economy accounting unit division of the state-owned industrial enterprises: division of internal accounting unit and the second division of the state-owned industrial enterprises. Two accounting unit consists of the division operating profit and loss accounting units, accounting funds occupy the flats, accounting cost units accounting units and special funds for balance of payments accounting for the five units. Once again shows that the state-owned industrial enterprises in the domestic economy accounting organization system, including ensuring Yanbu unified management and the competence of two accounting unit for the necessary operating authority. Finally, a state-owned large and medium-sized industrial enterprises in the three economic accounting, respectively Plant economic accounting, workshops economic accounting, Teams of three aspects of economic accounting.
Keywords: Economic accounting; Indicators decomposition; Division units
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