长期以来,由于我国实行的是高度集中的计划产品体制,因此构成了企业会计的 “双重性”,即一方面为上级行政部门提供资料维护国家的利益;另一方面又服务于企业。承包经营的产生,是由于新旧体制的矛盾冲突在一定阶段上达到均衡的产物,从一定意义上讲,它是企业权力和利益的重新分 For a long time, because our country has implemented a highly centralized planning product system, it has constituted the “duality” of corporate accounting. On the one hand, it provides information for upper-level administrative departments to safeguard the interests of the state; on the other hand, it serves the enterprise. The emergence of contracted operations is due to the fact that the contradictions and conflicts between the old and new systems reach a balanced product at a certain stage. In a certain sense, it is the redistribution of corporate power and interests.