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一、承包经营企业必须搞好会计管理目前,在全国普遍推行的承包经营责任制,是我国经济体制改革的重要组成部分.承包经营责任制,就是通过签定承包经营合同,借以确定企业同国家的财产关系、利益关系,调动企业职工的积极性,搞活企业、提高企业经济效益的一种生产经营管理制度.党的第十三次全国代表大会的报告中指出,承包经营责任制是实现企业所有权和企业经营权适当分离的一种有益探索.
First, the contracting management companies must do a good job in accounting management At present, the general implementation of the contract responsibility system in the country, is an important part of China’s economic system reform. Contract responsibility system, that is, through the signing of contracting contract, to determine the company with the country The property relations, interest relations, and the mobilization of the enthusiasm of the company’s employees, invigorating the enterprise, and improving the economic efficiency of the enterprise are a kind of production and management system. The report of the 13th National Congress of the Party pointed out that the responsibility system of contracted management is the realization of enterprise ownership. 4. A useful exploration of the proper separation of business management rights.