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试论工业企业责任会计的特点[Features of responsibility accounting in industrial enterprises]

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Author(s)
李, 心合
叶, 陈刚
Keywords
高度集中
工业企业
GE Subjects
Economic ethics

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URI
http://hdl.handle.net/20.500.12424/191499
Abstract
一、现行工业会计的弊病现行工业会计核算是适应传统的高度集中型经济管理体制的要求建立的,其主要弊病在于: (一)它建立的理论基础是“商品关系外壳论”,轻视价值核算,轻视经济效益核算,是一种实物型会计。(二)组织结构单一,核算工作过分集中,是一种高度集中型会计。(三)核算原则和方法高度统一,企业缺乏主动性和灵活性,是一种单纯制度型会计。(四)会计核算的目的对外不对内、对上不对下,考虑为上级部门服务的多,而为本单位经营管理服务的少,是一种单纯外向型、报帐型会计。(五)全厂经济业务统一由财务科按经济内容
Date
1988
Type
Article
Copyright/License
With permission of the license/copyright holder
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Globethics Library Submissions
Chinese Ethics / 中文伦理

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