沈阳市最近对56户大中型企业进行调查,划小核算单位的企业有47户,占83%。这些企业划小核算单位遵循了3条原则:一是实事求是,从实际出发的原则。宜统则统,宜划则划。企业划小核算单位必须具备领导班子有较好的素质,勇于改革;管理人员特别是核算人员能够适应分级核算的要求;基础工作比较扎实;各部门按产品、工艺、业务可以分开,能够进行独立核算。在 Shenyang City recently conducted investigations on 56 large and medium-sized enterprises. There are 47 enterprises that account for small accounting units, accounting for 83%. These enterprises delineate small accounting units in accordance with the following three principles: First, the principle of seeking truth from facts and proceeding from reality. The system should be unified, it should be designated. Enterprises planning small accounting units must have good leadership qualities and have the courage to reform; management personnel, especially accounting personnel, can adapt to the requirements of hierarchical accounting; basic work is more solid; all departments can be separated by product, process, and business, and can be independent Accounting. in