企业经济核算体系基本结构研究

目前企业经济核算中各个核算系统之间彼此孤立,不成体系,满足不了企业经营管理和国民经济核算对微观信息的需要.建立科学的企业经济核算体系需遵循的原则是满足企业经营管理需要;满足政府部门对微观资料的需要;以会计与统计协调为前提.企业经济核算的基本结构包括组织体系和内容体系两个方面,其中内容体系又包括指标体系、报表体系和账户体系三个部分.

Research on the Basic Structure of Business Accounting System

In the present business accounting system, each accounting unit is independent, which can't satisfy the need of industrial management and national economic assessment for microinformation. To establish scienfific business accountion system, the following principles are stressed: meet the need of industrial management, meet the need of novernment agencies for micro information, and put the coherence of accounting and statistics in the first place. Basic business accunting system includes organization system and content system. Organization system can be subdivided into index system, statistical report system, and account system.