煤炭企业实行总承包,推行承包经营责任制,将各项经济指标层层分解承包,对于打破大锅饭,奖勤罚懒,促进各种经营责任制的完善和发展起到了积极的作用。这时,人们更深刻地认识到:划小核算单位,推行以井区核算为重点的内部经济核算,势在必行,是使承包进一步深化和完善的必要手段。然而在实行这一级核算的过程中,却出现了许多的问题。对此,本人谈几点看法。 Coal enterprises to implement the general contracting, the implementation of the responsibility system of contracting management, the various economic indicators decomposition contracting, for breaking the pot, reward and punishment lazy, and promote the improvement and development of various management responsibility system has played a positive role. At this time, people realized more deeply that it is imperative to draw small accounting units and promote the internal economic accounting that focuses on the well area accounting, which is an essential means to further deepen and perfect the contract. However, in the implementation of this level of accounting process, there have been many problems. In this regard, I talk a few comments.