常州市港务管理处是一个以港口装卸运输为主的中型内河地方港口企业。下设六个装卸运输作业区,一个工厂和一个商业服务中心。在核算体制上实行“上全民”、“下集体”,对外实行各自独立核算自负盈亏。从八八年起,我处在多年来推行目标成本管理的基础上,开始试行责任会计,使企业 The Changzhou Port Management Office is a medium-sized inland river port enterprise that focuses on port loading and unloading. There are six loading and unloading operations areas, a factory and a business service center. In the accounting system, “all citizens” and “lower collectives” are implemented, and they are each independently responsible for external accounting and self-financing. From 1988 onwards, I began to implement liability accounting on the basis of the implementation of target cost management for many years.