随着经济体制改革的进一步深化,承包单位的经营观念有了新的转变.经营管理有了明显的变化,经济效益大大提高。但是.在承包后的内部管理上还存在一些问题,尤其是承包经营单位的财会人员现行的从属关系亟待改革。由于承包人成了名副其实的企业法人代表,拥有经营权.指挥权等项职权。作为企事业单位的财会人员,既要按承包人的意旨办事:同时,也必须实事求是地正确核算,严格执行党的有关财政法规和政策,这就不可避免地会在某些问题上.使财会工作与经营承包者的利益发生矛盾.致使财会工作人员产生后顾之忧和畏难情绪,在某种程度上削弱会 With the further deepening of the reform of the economic system, the management concept of the contracting unit has undergone a new transformation, with obvious changes in management and administration, and greatly enhanced economic benefits. However, there are still some problems in the internal management after the contract, especially the current subordination of the accountants in the contracting business unit needs to be reformed urgently. As the contractor has become a veritable corporate legal representative, with the right to operate, command and other terms of reference. As an accounting member of an enterprise and public institution, it is necessary to act according to the contractor’s intention: at the same time, it must also be correctly accounted for in accordance with the facts and strictly implement the party’s relevant financial laws and regulations, which will inevitably result in certain problems. Conflicts between the interests of the contractor and those of the contractor, resulting in worries and fearful emotions of the accounting staff, to a certain extent,