投入产出包干责任制是将投入产出法应用于企业内部经济责任制的一种形式。企业对内部各承包单位投入了多少原材料,燃料及动力,支付了多少工资、费用,就必须要求产出多少带有增值性的可供销售的合格产品,然后才能根据承包合同确定的投入产出比率与实际执行结果相比较,与各承包单位进行经济合同结算。如果各车间的投入产出比率产生逆差或持平时,要承担经济责任,各职能科室对应做的工作没有做好也要负经济责任。从而克服了生产经营中的跑、冒、滴漏和工作中的互相扯皮,钻空子,踢皮球等现象。实行投入产出包干责任制后,对会计工作的要求较前提高了:一是要求准确、真实、完整、及时 Input-output contract responsibility system is a form of applying input-output method to internal economic responsibility system. How much raw materials, fuel and power are invested by enterprises in each internal contractor, and how much wages and expenses are paid, they must request how many output-valued products that are available for sale, before they can be determined according to the contract. The ratio is compared with the actual execution result, and the economic contract is settled with each contractor. If the input-output ratio of each workshop has a deficit or is inconsistent, it must bear economic responsibilities. Each of the functional departments does not have to do a good job but must also bear economic responsibilities. In order to overcome the running, running, leakage and work in the production and operation of each other wrangling, drilling holes, kicking the ball and so on. After implementing the input-output contract responsibility system, the requirements for accounting work have been improved: First, the requirements are accurate, true, complete and timely.