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企业实行承包租赁是经济体制改革中涌现出的新生事物,时间虽短,却显示出强大的生命力,但也给会计工作带来了一些新的课题。如何在承包或租赁企业里做好会计工作,是本文所要探讨的问题。
The contracting and leasing of enterprises is a new thing emerging in the economic system reform. Although the time is short, it shows great vitality, but it also brings some new topics to the accounting work. How to do a good job accounting in the contracting or leasing enterprises is the problem to be discussed in this article.