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物资供销企业经营的生产资料,在流通过程中具有与商业经营的生产资料不同的特点。“市场即流通领域”,“大市场理论”的提出,和实行在公有制基础上的有计划的商品经济,商业信用与商品经济的必然联系,使往来帐项的会计核算与资金管理越来越显得复杂和重要。为此,探讨其特点,认识其运动规律,如实反映结算资金的动态与静态,进一步加强管理,提高企业经济效益,既是老生常谈又是摆在我们面前的新课题。笔者在多年的实践中初步认识其特点是:
Goods and materials supply and marketing business management of the means of production, in the process of circulation and production of commercial business with different characteristics. The introduction of “markets in circulation” and “big market theory” and the necessary links between the planned commodity economy, commercial credit and commodity economy on the basis of public ownership make the accounting and treasury management of current accounts more and more It is complicated and important. To this end, exploring its characteristics, understanding its laws of movement, accurately reflecting the dynamic and static settlement funds, and further strengthening management and improving the economic efficiency of enterprises are both commonplace and new issues before us. The author’s initial understanding of the characteristics of many years of practice is: