大中型商品流通企业除主营商品购销业务外,一般还兼营商办工业、交通运输业、饮食服务业、房地产开发业等,有的还组建了联营企业、中外合资合作企业。因此,应当尽快制定和完善这类企业的内部会计核算办法。以下是笔者的几点设想: 一、明确企业会计核算的组织形式和职责。(1)企业会计机构的设置和层次,是采取集中核算还是分散核算,核算到哪一层次。所属单位哪些实行独立核算,哪些实行半独立核算或报帐制核算,半独立核算单位核算哪些指标。(2)企业与所属单位在资源和权益方面的关系,各层次核算部门的岗位设置,内部分工和各岗位的责任与 Large and medium-sized commodity circulation enterprises, besides their main business of buying and selling commodities, generally engage in commercial operation, transportation, catering services and real estate development. Some have also set up joint ventures and Chinese-foreign joint ventures and cooperative enterprises. Therefore, we should formulate and improve the internal accounting methods of such enterprises as soon as possible. The following is the author’s ideas: First, a clear corporate accounting forms and responsibilities of the organization. (1) The set-up and level of the accounting department of an enterprise is whether to adopt centralized accounting or decentralized accounting and accounting to what level. Which units to implement independent accounting, which the implementation of semi-independent accounting or accounting system accounting, semi-independent accounting unit accounting which indicators. (2) The relationship between the enterprise and its subordinate units in the aspects of resources and rights and interests, the job setting of all levels of accounting department, the internal division of labor and the responsibility of each post