国有工业企业内部经济核算探讨

国有工业企业内部经济核算探讨

毕业论文

国有工业企业内部经济核算探讨

摘  要：工业企业进行生产经营活动，总是要以尽可能少的资金占用和花费尽可能少的生产消耗，获得尽可能多和尽可能好的生产成果。为了达到这个目的，企业就必须实行内部经济核算。本文首先阐述了国有工业企业内部经济核算的意义；接着论述了国有工业企业内部经济核算的原则：包括经济责任原则、权责结合原则、物质利益原则；然后指出了国有工业企业内部经济核算的内容，主要包括指标分解、核定资金、自计盈亏、内部结算、物质奖励5个方面；接着阐述了国有工业企业内部经济核算单位如何划分，2级核算单位的划分主要分为核算经营盈亏单位、核算资金占用单位、核算费用支出单位、核算收支差额单位；然后说明了国有工业企业内部经济核算的组织体系，包括确保厂部统1经营管理的权限和给予2级核算单位必要的经营权限；最后阐述了国有大中型工业企业的3级经济核算方法，分别有厂级经济核算、车间经济核算、各班组的经济核算。

关键字：经济核算；指标分解；划分单位

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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