《财会通讯》第五期刊登吕季铭同志《对“全面经济核算”一词的探讨》一文,提出“经济核算概念所表述的内容是很清楚的,冠以‘全面’二字,不仅不必要,实际上经济核算和‘全面经济核算’在概念上的特殊内涵是难以区分的。”对此,深感有商讨之必要。粉碎“四人帮”后,随着在经济管理领域中拨乱反正,按照客观经济规律整顿与改革工业管理和企业管理,工业企业的经济核算工作也有了新的发展。这就是一些工业企业提出并开始试行全面经济核算。作为一种科学的经济核算方法,全面经济核算一经提出,就引起了人们的重视。一些经济学家在企业管理的论述中,对全面经济核算在理论上加以充实和提高,“全面经济核算”一词得以广泛流传。全面经济核算一词从开始提出起就和经济核算在概念上有明显的区别。所谓经济核算,是经济核算 In the fifth issue of “Accounting Newsletter”, Comrade Lu Jiaming published an article entitled “Discussion on the term of” comprehensive financial accounting “. He pointed out that” the concept of economic accounting is very clear and the word “comprehensive” is not only unnecessary, In fact, the conceptual connotation of economic accounting and ’comprehensive accounting’ is indistinguishable. “It is therefore deeply necessary for discussion. With the smashing of the ”Gang of Four,“ as the order was laid down in the economic management field, industrial management and business management were reformed and reformed in accordance with the objective economic laws. Economic accounting work for industrial enterprises also made new progress. This is how some industrial enterprises have proposed and started the pilot comprehensive economic accounting. As a scientific method of economic accounting, once the comprehensive economic accounting is put forward, people have drawn great attention. In the discussion of business management, some economists have theoretically enriched and improved the comprehensive economic accounting. The term ”comprehensive economic accounting" has been widely circulated. The concept of comprehensive economic accounting has a notable conceptual difference from that of economic accounting from its inception. The so-called economic accounting is economic accounting