近年来,企业内部普遍实行了各种不同形式的经济责任制,大部分取得了良好的效果。可是,也有部分企业虽然建立了经济责任制,但却没有取得预期的效益,劳动生产率徘徊不前,单产水平、产品质量上不去,资金占用、物质消耗降不下,企业经济效益提不高为什么同是实行内部经济责任制,却得出两种不同的效果?原因固然很多,但会计工作的强弱却是一个重要的因素。经济责任制是在国家计划指导下,以提高经济效益为目的,将经济责任、经济权限、经济效果、经济利益有机结合的生产经营管理制度。其核心是正确处理国家、企业、职工三者的经济关系,调动企业和职工的积极性。只有三者的经济关系得到正确处理,才能克服平均主义、“大锅饭”和铁饭碗”的消极因素,产生 In recent years, various forms of economic responsibility have been generally implemented within enterprises, and most have achieved good results. However, some enterprises have established economic responsibility system but have not achieved the expected benefits. Labor productivity has stagnated, yields have risen, product quality has not gone up, capital has been spent, consumption of materials has dropped, and the economic benefits of enterprises have not been raised. Why The same is the implementation of the internal economic responsibility system, but come to two different effects? There are many reasons, but the strength of the accounting work is an important factor. Under the guidance of the state planning, the economic responsibility system is a production and management system that integrates economic responsibility, economic authority, economic effect and economic benefit with the aim of improving economic efficiency. Its core is to correctly handle the economic relations between the three countries, enterprises and workers and mobilize the enthusiasm of enterprises and staff. Only when the economic relations between the three are properly dealt with can we overcome the negative factors of egalitarianism, “big pot” and “iron rice bowl,” and produce