随着经济体制改革的深入,企业内部的承包经营责任制如雨后春笋,方兴未艾。会计核算体制如何适应这一经营形式,是摆在财会部门亟待研究和解决的问题。企业内部层层承包后,健全核算体制的原则应是:既要适应其承包责任制的需要,有利于搞活企业;又要考虑企业的集中统一,有利于加强领导。对企业的产、供、销、人、财物的管理相对地应从严一 With the deepening of the reform of the economic system, the responsibility system of contracting management within enterprises has sprung up in the ascendant. Accounting system how to adapt to this business model is placed in the accounting department to study and solve the problem. After the contracting within the enterprise, the principle of sound accounting system should be: it is necessary to adapt to the needs of its contract responsibility system is conducive to invigorating enterprises; but also consider the centralized enterprise is conducive to strengthening leadership. On the production, supply, marketing, people, property management should be relatively strict one