如何进一步完善承包经营责任制、开展“双增双节”和深化会计改革,这是当前企业会计工作所面临的主要任务,也是广大会计人员经常思考和十分关心的重大课题。最近,我们到云南、贵州省和重庆市,对部分企业进行了调查。总的来看,目前企业的承包经营责任制、“双增双节”、会计改革正在不断向纵深发展。许多企业把这三项工作有机地紧密联系在一起,三位一体地来抓。他们的体会是:承包经营责任制促进“双增双节”的深入开展,“双增双节”的深入开 How to further improve the responsibility system of contracting management, carry out “double increase double ” and deepen the accounting reform, which is the main task facing the current corporate accounting work, but also the majority of accounting personnel often thinking and is a major issue of great concern. Recently, we went to Yunnan, Guizhou Province and Chongqing Municipality, conducted a survey of some enterprises. In general, the current responsibility system of contracting management of enterprises, “double increase double ”, accounting reform is continuing to develop in depth. Many companies are organically closely linked to these three tasks and come together in trinity. Their experience is: the responsibility system of contracting management to promote “double by double ” in-depth development, “double by double ” in-depth open