作为交通公路汽车工业的联营 体,如何充分发挥财会工作在经营 管理中搞活大中型企业的职能作 用,这是我们当前探讨的一项重要 课题。本文根据财政部(91)财会字 第46号文件颁发的会计改革纲要 (试行)对基层单位会计工作的要 求,就建立健全责任会计制度,提出 一套实施意见,以供参 As a joint venture of the traffic, highway, and automobile industries, how to bring into full play the functions of the finance and accounting work to invigorate large and medium-sized enterprises in business management is an important issue that we are currently discussing. Based on the accounting reform outline (provisional) issued by the Ministry of Finance (91) Accounting Document No. 46, the requirements for the accounting work of grass-roots units, the establishment of a sound responsibility accounting system, put forward a set of implementation opinions for reference.