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企业的一切经营活动,都以提高经济效益为中心。然而,在日常经济生活中,有些同志却误解“经济效益”这个概念。笔者发现有些财会工作者在编写财务报表说明书或进行经济活动分析时,常常滥用“经济效益”这一词。如有的同志这样分析:“仅外部各种涨价因素,就影响企业经济效益12.6万元”。这种曲解和滥用“经济效益”一词的现象,应引起我们经济工作者的重视。那么,怎样全面地理解“经济效益”这一概念呢?笔者认为,经济效益从一般的、抽象的概念上说,是指劳动占用量和劳动消耗量同有用的劳动成果比较后的得益,也就是所费与所得比较后的得
All business activities, all to improve economic efficiency as the center. However, in daily economic life, some comrades misunderstood the notion of “economic efficiency.” The author found that some accounting workers often abuse the term “economic benefits” in the preparation of financial statement specifications or analysis of economic activities. If some comrades this analysis: “Only a variety of external price increases, it will affect the economic benefits of 126,000 yuan.” This misunderstanding and misuse of the term “economic benefits” should arouse the attention of our economic workers. So, how to comprehensively understand the concept of “economic benefits”? The author believes that the economic benefits from the general, abstract concept, refers to the labor consumption and labor consumption and useful labor after the comparison of the benefits, That is the fee and the income after the comparison