煤炭企业实行承包、改善经营机制,必须在企业内部层层落实经济责任,并发挥经营调度的信息反馈和管理、内部银行的结算和监督控制作用,以便有力地调动各方面的积极因素。而承包责任的落实、经营调度和内部银行的建立,又必须以健全、完善和发展内部经济核算为基础。若企业内部没有全面的经济核算,经济责任就无从落实,承包和考核就没有依据,内部银行、经营调 To implement the contract and improve the management mechanism, the coal enterprise must implement economic responsibility within the enterprise and give full play to the information feedback and management of the operation dispatch and the settlement and supervisory control of the internal bank so as to effectively mobilize the positive factors in all aspects. However, the implementation of contract responsibility, operation dispatch and establishment of an internal bank must be based on soundness, improvement and development of internal economic accounting. If there is no comprehensive internal economic accounting, economic responsibility can not be implemented, there is no basis for contracting and assessment, internal banks, management