资本经营责任和责任会计唐蓓莲（上海纺织机械总厂）我国的经济体制改革，从企业经营角度来看，有二次质的变化，第一次由产品生产者转变为商品生产经营者，第二次变化就是当前，企业正步人从生产经营者转变成为资本经营者的阶段。上海纺织机械总厂把财务预决算与责任会计... Capital Management Responsibility and Accountability Accounting Tang Beilian (Shanghai Textile Machinery General Factory) In our country’s economic system reform, there are two qualitative changes from the business management point of view. For the first time, the product producer is transformed into a commodity producer and operator. The second Times change is the current, enterprises are moving from production and operation of the stage to become capital operators. Shanghai Textile Machinery Factory to financial budget and accountant ...