企业综合核算矩阵及其在企业管理中的应用初探

本文根据社会主义市场经济的客观需要,提出了基于投入占用产出分析思想的企业综合核算矩阵,改进了传统的企业投入产出分析方法,可应用到资产评估与生产能力的测定、生产计划的制定与优化、成本效益分析与业绩考评等企业经营管理的各个方面；并有利于与新国民经济核算体系的衔接,为其建立可靠的微观基础．

Enterprise Integrated Accounting Matrix and Its Application in Enterprise Management

According to the dernand of the socia1ist market econorny, this paper presents an enterprise integrated accounting matrix, based on the framework of input-occupency-output analysis. It can be ap-plied to enterprise assets assessment, production capacity evaluation, and cost-benefit ana1ysis, etc, and al-so be he1pful to integrate with the new System of Nationa1 ACCounts (SNA) so as to establish its relia-ble micro bases.