论文部分内容阅读
中国中青年财务成本研究会第二届理事会暨1989年理论研讨会于今年8月在辽宁省辽阳市召开。来自全国24个省、市、自治区的68名代表出席了会议,大会共收到论文54篇。会议期间,与会代表围绕当前经济体制改革中转变企业经营机制这一中心环节,就一些现实的财务、成本问题展开了热烈讨论。现将这次研讨会的主要观点综述如下: 一、关于承包经营责任制一部分代表认为,承包经营责任制是在缺乏充分准备和规范的条件下,作为一项重大的改革措施提出并实施的。通过几年的实践,承包经营责任制已暴露出诸多问题。主要表现有:第一,承包制改变的仅仅是分配关系,而不是经济运行机制,政府和企业的短期行为不
The 2nd Council of China Association for Young People’s Finance Costs and 1989 Theory Seminar was held in Liaoyang City, Liaoning Province in August this year. 68 delegates from 24 provinces, municipalities and autonomous regions across the country attended the conference. The conference received a total of 54 papers. During the conference, the delegates focused on the central link of changing the operating mechanism of the enterprise in the current economic system reform and had a lively discussion on some realistic financial and cost issues. The main points of this seminar are summarized as follows: 1. Some representatives of the contract responsibility system believe that the contract responsibility system is proposed and implemented as a major reform measure in the absence of adequate preparation and regulation. Through several years of practice, the contract responsibility system has exposed many problems. The main performances are: First, the contracting system changes only the distribution relationship, not the economic operation mechanism, and the short-term behavior of the government and enterprises is not