近年来,外贸体制改革的不断深入对财会工作提出了新的要求,如何建立起与承包制相适应的会计核算体系已成为理论界与实务界亟待探讨的课题。本文试对建立责任会计体系的方法,原则等作些粗浅的探讨,以期引起同行们的重视,使会计管理在外贸企业中发挥其应有的作用。 In recent years, the continuous deepening of the reform of the foreign trade system has put forward new requirements on the accounting work. How to establish an accounting system that is compatible with the contract system has become a topic that needs urgent discussion in both the theoretical and practical sectors. This paper attempts to establish a responsible accounting system methods and principles to make some superficial discussion, with a view to arousing the attention of colleagues, so that accounting management in foreign trade enterprises to play its due role.