论国有企业会计应以增值额为重心

Accounting for State-Owned Enterprise Should Be Centred on Value Added

我国现行企业会计实务以利润为重心,本文则从我国社会主义生产目的、国有企业职工的主人翁地位和社会主义按劳分配原则出发,论述了国有企业会计应以增值额为重心.

The current accounting practice of the enterprise in our country is centred on profit. Based on the socialist productive purpose of our country,the master status of workers in the state -owned enterprise and the socialist principle of distribution, the author deals with the problem that the accounting for the state-owned enterprise should be centred on value added.