当前,承包经营责任制正在企业内部各层次。各环节和各主要生产岗位逐步推开,由此引起了企业各项管理工作的相应变革。经济核算作为企业管理的重要方面,当前改革的趋向如何?是摆在会计工作者面前的一个既有理论意义,又有实践作用的现实课题。本文拟就这一问题谈谈个人的认识。 At present, the contract responsibility system is at various levels within the company. The various links and major production positions have gradually been pushed open, which has led to corresponding changes in corporate management. Economic accounting as an important aspect of business management, what is the trend of the current reform? It is a realistic topic that has both theoretical and practical roles in front of the accountant. This article intends to talk about personal knowledge on this issue.