随着经济体制改革的不断深入,在全民所有制工业企业内部实行承包经济责任制已势在必行,并已为多数企业所接受。但是,如何使之日趋完善,切实保证其实施,却是个亟待研究和探讨的问题。本文仅就运用责任会计和完善企业承包经济责任制问题,谈点个人意见。 With the continuous deepening of the reform of the economic system, it is imperative to implement the system of contracting economic responsibility within industrial enterprises owned by the whole people and has been accepted by most enterprises. However, it is an issue that urgently needs to be studied and explored in order to make it increasingly perfect and ensure its implementation. This article only on the use of responsibility accounting and improve the economic contract responsibility system, talk about personal opinions.