内部责任会计与承包经营责任制究竟是怎样一种关系呢?可以说,内部责任会计是承包经营责任制的灵魂;而承包经营责任制又好似内部责任会计的躯体。如果只有灵魂而无躯体,则内部责任会计只能浮在空中,便失去了它应有的服务对象;相反,如果只有躯体而无灵魂,则承包经营责任制将失去主宰,便不可能有它的生命和活力。承包经营责任制是一种把企业和职工的权力,以及所承 What is the relationship between internal responsibility accounting and contracted management responsibility? It can be said that internal responsibility accounting is the soul of contract responsibility system; and contract responsibility system resembles the body of internal responsibility accounting. If there is only the soul and no body, the internal responsibility accountancy can only float in the air and lose the service object it should have. On the contrary, if there is only the body and no soul, then the contract responsibility system will lose its dominance and it cannot have it. Life and vitality. The contract responsibility system is a kind of power for enterprises and employees, and the