为了提高汽车客运的经济效益,改革原来的经营管理方式,实行单车责任承包制,是一个较好的办法。然而仅仅这个经营管理方式的改变是不够的,需要建立配套的财务管理方式,这样,才能全面提高经济效益。本文试用责任会计的算帐方式,探索汽车客运企业有效实行单车责任承包问题。 (一) In order to improve the economic benefits of passenger cars, reform the original way of operation and management, the implementation of a bicycle responsibility contract system is a better solution. However, the change of the mode of operation and management is not enough, and the necessary financial management methods need to be established so as to raise the overall economic efficiency. This article tries to account the accounting method of liability accounting to explore the effective implementation of automobile passenger transport companies contract responsibility issues. (one)