推行经营承包责任制已有数年 ,实践证明 ,部门的承包指标适当细化有利于会计核算 ,比制定单一的上交额度更切合实际 ,且有利于财务的收、交、支、用规定 ,客观进行会计核算。具体讲 ,企业向承包部门收取的费用大体分为四部分 :一、资产使用费。包括自有房屋的折旧费、借入房屋 The practice of contract responsibility system has been implemented for a number of years. Practice has proved that it is more practical for the department's contracting indicators to be appropriately refined in comparison with the formulation of a single amount for surrender, which is in favor of financial receipt, payment, support and application. Conduct accounting. Specifically, the fees charged by enterprises to the contracting department can be roughly divided into four parts: First, the asset usage fee. Including the depreciation of own-owned housing costs, borrowed housing