目前,大中型企业承包经营责任制已在各地普遍推行,这是经济体制改革的一个重要步骤,也是促进生产力发展、提高经济效益的突破口,它对于确保国家财政收入的持续稳定增长、确保企业自我改造和自我发展能力的增强、确保职工收入随着生产经营的发展和企业经济效益的提高有所增加等,具有重要的促进作用。由于这是一项新的工作,各级财会部门都面临着这样一个任务,即如何搞好承包方案中有关利 At present, the responsibility system of contracting management of large and medium-sized enterprises has been universally implemented throughout the country. This is an important step in the reform of the economic system. It is also a breakthrough point for promoting the development of productive forces and improving economic efficiency. It is of great importance in ensuring the sustained and steady growth of state revenue and ensuring self- The enhancement of the capability of reform and self-development will ensure that the income of employees will play an important role in promoting the development of production and operation and the increase in the economic efficiency of enterprises. Since this is a new job, the accounting departments at all levels are faced with such a task, that is, how to do a good job related to contracting programs