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当前,国营企业推行的承包责任制,是在扩大企业自主权的基础上,把企业经营权承包给经营者,财产所有权仍归国家所有。这是按照国营企业财产所有权与经营权分离的原则,所采取的改革措施。发展生产力,提高经济效益,是一切经济工作的中心任务。作为承包经营者,总是希望在承包期内,能够改善企业的经营管理,作到增产增收,增加积累。而反映企业的经营成果就要靠会计报表这把尺子。为了适应国营企业实行承包制的需要,对实行承包制企业的会计报表——01表即资金平衡
At present, the system of contract responsibility implemented by state-owned enterprises is based on the expansion of the autonomy of enterprises and the contracting of the right to operate the enterprise to the operators, and the ownership of the property is still owned by the State. This is a reform measure taken in accordance with the principle of separation of property ownership and management of state-owned enterprises. To develop productive forces and improve economic efficiency is the central task of all economic work. As a contractor, we always hope that during the contract period, we will be able to improve the operation and management of the enterprise, increase production, increase revenue and increase accumulation. The business results reflect the business depends on the financial statements of the ruler. In order to meet the needs of state-owned enterprises to implement the contract system, the implementation of contract-based enterprise accounting statements - 01 table that the balance of funds