一、汽车运输企业责任会计实务概要 我们经过三年多的探讨实践,围绕企业改革和推行承包经营责任制的实际需要,采取单项突破逐步积累的方式,建立起了一种适合我国汽车运输企业特点,不同于西方资本主义责任会计模式,而又做到责任会计与传统财务会计融为一体单轨运行的方法,并且初 I. Summary of the Responsible Accounting Practice for Automobile Transportation Enterprises After more than three years of exploration and practice, we have adopted a single breakthrough to accumulate the actual needs of the enterprise reform and the implementation of the contractual management responsibility system, and established a kind of characteristics suitable for China’s automobile transportation enterprises. Different from Western capitalist liability accounting model, it also implements the method of combining the responsibility accounting and traditional financial accounting into a single-track operation.