我国会计改革对企业承包经营的影响是很大的,从我国企业税制改革看,目前多数省市还没有普遍推行利税分流、统一所得税率等,“八五”期间许多地区和行业,各种形式的承包经营仍是管理企业的主要方式。本文拟就这方面的问题谈点看法。 一、新会计制度规定的有关费用范围划分及计算 The impact of China’s accounting reform on contracted management of enterprises is very large. From the perspective of China’s corporate taxation reform, most provinces and cities currently do not generally implement profit and tax diversion and uniform income tax rates. Many regions and industries in the “8th Five-Year Plan” period have various forms. The contracting business is still the main way to manage the company. This article intends to discuss some issues in this regard. I. The division and calculation of the relevant cost range as stipulated in the new accounting system