资金分帐制在张家口等地进行试点,已取得了一定的进展。尤其张家口市试点企业开展这项工作目的明确,路子对头,办法具体,他们的经验有推广价值。资金分帐制是完善承包经营责任制的重要内容,推行这项办法,具有近期和长远的意义。资金分帐制是根据《中华人民共和国全民所有制工业企业法》和《全民所有制工业企业承包经营责任制暂行条例》的要求,在近几年承包经营责任制实践的基础上建立起来的。它的基本理论依据是两权分离。资金分帐制是在不改变企业全民所有制性质的前提下,将企业承包经营中形成的全民资金划分为国家资金和企业资金,分别列帐并加以管理 Sub-fund accounting system in Zhangjiakou and other places for pilot, has made some progress. In particular, the pilot enterprises in Zhangjiakou City have the purpose of carrying out this work with clear objectives and concrete solutions. Their experience has the value of promotion. The system of sub-fund appropriation is an important part of perfecting the responsibility system of contracting management. The implementation of this measure has the short-term and long-term significance. The capital sub-accounting system was established on the basis of the practice of the responsibility system of contracting management in recent years in accordance with the requirements of the “People’s Republic of China Industrial Enterprise Law of the People’s Republic of China” and the “Provisional Regulations on the Responsibility System of Contracting Management of State-owned Industrial Enterprises”. Its basic theory is that the two rights are separated. Under the premise of not changing the nature of ownership by the whole people, the sub-accounting system divides the national funds formed in the contracting operations of enterprises into state funds and enterprise funds, and separately accounts them and manages them