目前大多数企业,都把经营责任制这个重担压在会计身上,以如东县商业系统为例,在推行经营责任制中,全县大、小44个国营公司、商办工厂、批零部门,就有35个是由会计为主负责的,其它20%也是会计配合参加的.企业经营责任制,是一项综合性的管理制度,它涉及到企业各个部门,会计不可能、也不应包办一切.对这个问题,当前有两种思想,一种是有少数领导人和业务人员认为经营责任制是搞测算、定指标,搞核算、算奖金,这是会计的事;另一种是有的会计人员认为,经营责任制面广、量大,会计无能为力,这是领导的事.这两种说法都带有一定的片面性,应该说,推行经营责 At present, most enterprises all stress the burden of operating responsibility on accountants. Taking Rudong’s commercial system as an example, among the large and small state-run enterprises in the county, 44 state-owned enterprises, commercial factories, wholesale and retail departments, There are 35 are mainly responsible for the accounting, and the other 20% is also accounting to participate in. Enterprise responsibility system is a comprehensive management system that involves all sectors of the enterprise, the accounting is impossible, it should not be arranged There are currently two kinds of thinking on this issue. One is that a few leaders and business people think that the management responsibility system is to make calculations, set targets, make calculations and make bonuses. This is accounting. The other is that there is a Of accountants believe that the management of a wide range of responsibilities, large quantities, accounting helplessness, which is the leadership of the two statements are with some one-sidedness, it should be said that the implementation of management responsibilities