推行承包经营责任制是搞活企业、深化改革的有效途径,也是一项巨大的系统工程,需要各方面改革的相互配套、衔接和协调,以便完善对企业的激励、协调和约束机制。企业财务会计工作如何配套改革才能既为搞活企业创造条件,又能确保财政收入的稳定增长,笔者想就一些问题谈谈自己的看法。 To carry out the responsibility system of contracting management is an effective way to invigorate enterprises and deepen the reform. It is also a huge systematic project that requires the mutual support, convergence and coordination of reforms in all aspects in order to perfect the incentive, coordination and restraint mechanisms for enterprises. How to support the reform of enterprise financial accounting work can not only create conditions for invigorating enterprises, but also ensure the steady growth of financial revenue. I would like to talk about my views on some issues.