金华大酒店是金华市饮食服务行业中规模最大的一家国营综合性企业。1987年10月建成开业。主要经营业务有餐饮、住宿、游乐、装饰、商品销售等。有职工196人,1988年实行为期三年的承包经营责任制。为搞好财会工作的配套改革,我们把责任会计与承包经营责任制结合起来,进行了有益的探索。一、责任会计单位划分与内部承包责任单位相结合。责任会计必须建立责任单位,承包经营责任制则要确定承包责任部门,二者的目的部是为了划分责任范围、明确责任指标。为了逐级落实承包经营、把企业“外包”与“内包”结合起来,推行内部责任核算,我们根据经营性质,按业务部门划分了不同类型 Jinhua Hotel is the largest state-owned comprehensive enterprise in the food service industry in Jinhua City. Opened in October 1987. Its main business is catering, accommodation, amusement, decoration, and sales of goods. There are 196 employees. In 1988, a three-year contract responsibility system was implemented. In order to do a good job in supporting the reform of accounting work, we combined responsible accounting with contracted management responsibility systems and conducted useful explorations. First, the division of responsibility accounting units and internal contract responsibility units. Responsibility accounting must establish a responsible unit, while contracting management responsibility system must determine the contracting responsibility department. The purpose of the two departments is to divide the scope of responsibility and clarify the responsibility index. In order to implement contracted management step by step, integrate “outsourcing” and “insourcing” of the enterprise, and implement internal responsibility accounting, we have divided different types according to the nature of the business, according to the business department.