一实行“分灶吃饭”,“利润包干”,是目前工业企业经济管理改革的主要内容之一。如何把包干指标落到实处,确保包干指标的完成,必须解决指标分解,层层包干的问题,以调动每个单位、每个职工的积极性,把经济权力、经济责任、经济利益落实到车间、班组、个人。至于每个单位、每个班组以至个人完成情况如何,这就要算帐,要实行内部经济核算。我矿是一座中型企业。年产45万吨原煤,相当于车间的生产工区七个,辅助生产工区六个,后勤工区一级单位十个。按规定,应实行矿、工区、班组三级核算,但长期以来算政治帐、产量帐多,算经济效果帐少,致使核算体系不健全,会计人员只收款付 One of the implementation of “sub-kitchen eat”, “profit package” is one of the main contents of the reform of the economic management of industrial enterprises. How to carry out the objectives of the package to ensure that the completion of the package of dry indicators, we must solve the problem of decomposition of indicators, layers of packages to mobilize the enthusiasm of each unit, each worker, the economic power, economic responsibility and economic benefits to the workshop, Team, individuals. As for each unit, each team and even individuals to complete the situation, it is necessary to settle accounts, to implement internal economic accounting. Mine is a medium-sized enterprise. With an annual output of 450,000 tons of raw coal, the workshop is equivalent to seven production areas, auxiliary production area six, logistics work area a unit of ten. According to regulations, should be implemented mine, work area, team level accounting, but for a long time the political account, production account more, less economic effect account, resulting in accounting system is not perfect, the accounting staff only receive payment