体制观念、构成模式与运作机制探析  

Analysis on Conception of System, Structure Model and Operating Pattern

作　　者：王向成[1] 

机构地区：[1]山东财政学院学报编辑部,山东济南250014

出　　处：《经济与管理》2010年第1期15-20,共6页Economy and Management

摘　　要：体制观念是由组织模式、所有制、运作机制和核算方式等诸项要素构成的组合体。不同体制具有不同的运作机制和运作效率。体制改革的目标选择是由体制机制及其效率要求产生和决定的。衡量体制机制效率的主要因素是资产经营效果。自负盈亏机制是资产经营和核算的基本规律。财产所有制制度和国民经济核算方式都要适合资产经营和自负盈亏机制的规律要求。要改革计划方式,把制定发展计划的主要依据建立在科学国民经济核算方式的基础上。The different considering on China＇s system structure results in different comprehension on conception of system. The conception of system is the unit consisting of model organization, owner system, operating pattern and calculation pattern. The different system has different operating pattern and different efficiency. The target of system reform is decided by system pattern and efficiency. The result of asset calculation masseur system pattern efficiency. The principle of assume sole responsibility on profit or lose is the basic rule on asset management and calculation. Owner system and national economy calculation model should suit to the demand of asset calculation and principle of assume sole responsibility. The plan way should be reformed and build it on the base of scientific national economy calculation way.

关 键 词：体制机制 资产经营 自负盈亏 利润 国民经济核算 

分 类 号：F121[经济管理—世界经济]