随着沿海港口管理体制的改革不断深化,大部分港口企业都实行了承包经营责任制和经理(厂长)负责制,这给企业的会计核算带来了许多新的课题,企业的财会部门一方面要负责经常性的会计核算,另一方面又要负责承包指标的层层分解和内部承包经济责任制的会计核算工作。两者核算的重点? With the continuous deepening of the reform of the coastal port management system, most port companies have implemented the contract responsibility system and the manager (manager) responsibility system, which has brought a number of new issues to the company’s accounting. The accounting department of the company On the other hand, they must be responsible for the regular accounting, and on the other hand, they must be responsible for the layered decomposition of contract indicators and the accounting work for the internal contractual economic responsibility system. The focus of both accounting?