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党的十二大要求全部经济工作都要转到以提高经济效益为中心的轨道上来。作为经济管理组成部份的财务会计工作,再不能满足于记帐、算帐、报帐这个“原始性”的范畴,应该迅速把重点转向参与经营,服务经营,加强管理,讲求效益的方面来。商业企业的财会工作要适应以提高经济效益为中心的“转轨”,当务之急是要抓好以下工作: (一)利用财务决策确定企业目标利润。商业利润计划数是按提高经济效益的质量要求,从数量上规定企业经济活动要达到的目标,是确定企业计划期内经济效益的数量界限。例如我们根据企业具体条件,按照最佳经济效益的要求,确定企业未来一定时期应完成销售任务2,000万元,目标利润140万元,目标利润率为7％。该企业要达到最佳经济
The Twelfth Party Congress requires that all economic work be carried out on an orbit centered on improving economic efficiency. The financial accounting work as an integral part of economic management can no longer be satisfied with the “primitive” category of accounting, accounting, and reimbursement. It should quickly shift its focus to participating in operations, service management, strengthening management, and paying attention to efficiency. . The accounting work of commercial enterprises must adapt to the “transition” centered on improving economic efficiency. The top priority is to do a good job of the following: (1) Use financial decisions to determine corporate target profits. The number of commercial profit plans is based on the quality requirements for improving economic efficiency, and it stipulates quantitatively that the objectives of the economic activities of enterprises are to determine the quantitative limits of economic benefits during the planned period of the enterprise. For example, according to the company’s specific conditions, and in accordance with the requirements of the best economic efficiency, we determine that the company should complete sales tasks of RMB 20 million over a certain period of time, with a target profit of RMB 1.4 million and a target profit rate of 7%. The company wants to achieve the best economy