大型国有企业会计与统计一体化核算体系初探

Primary View about the Integration of the Accounting and Statistics in Large National Corporations

统计核算与会计核算一直是经济核算的两个重要组成部分,随着国民经济核算体系的建立、完善及现代管理会计的发展,两者联系日益密切。但现实工作中两个系统基本上各自独立,资源不能共享,无论统计还是会计核算都不能很好地发挥应有功能,这就给经营管理造成诸多不便。随着经济发展和技术进步,会计与统计的联系越发紧密,在许多领域都相互交叉。以计算机技术为代表的现代信息手段的进步为统计和会计核算一体化提供了可能。如何实现统计与会计核算的一体化,对于大型集团企业提高信息工作效率,改善信息质量,具有积极意义。

Statistics and accounting are the important elements in the economic aspect. Furthermore, the relationship of them is becoming closer, because the system of national economy is built and modified and the modem management accounting is developed. However, both statistic and accounting can not play their own roles perfectly in the practical life, because they are independent parts and can not share the resources together. It puts much inconvenience to the management of the operation. With the development of economy and technology, accounting and statistics are connected closer. Meanwhile, they are intersecting in many fields. The improvement of the modem information technology, such as the development of the technology of the computer, offers the opportunity for the integration of statistic and accounting. It has the positive meaning how to implement the integration of statistics and accounting on improving the working efficiency of the large corporations and the quality of the information.