办经济离不开会计。推行承包经营责任制也不例外。会计人员在推行承包经营责任制中,究应做好哪些会计工作呢?笔者认为,主要的有下列几项:一、必须在承包基数和分配比例核定、考核时当好参谋承包基数和分配比例是承包经营的核心和基础。由于承包基数和分配比例从方案的核定到执行情况的考核,需要大量的数据资料,而会计部门是企业的资料库,它掌握的凭证、帐簿、报表是最完整、最系统、最真实的记录。因此,会计人员必须责无旁贷地提供数据资料,当好参谋。根据当前实 The economy can not do without accounting. The implementation of contract management responsibility system is no exception. Accounting personnel in the implementation of the responsibility system of contracting management, what should be done accounting work? I believe that the main are the following: First, must be approved in the base and the proportion of the distribution ratio appraisal, appraisal, when the good staff contract base and distribution ratio It is the core and foundation of contract management. As the basis of the contract and distribution ratio from the program approved to the implementation of the assessment, requires a lot of data, and accounting department is the enterprise database, it has the credentials, books, statements are the most complete, the most systematic and most authentic recording. Therefore, accountants must be obliged to provide data, good staff. According to the current reality