随着承包经营责任制的进一步完善和深化,乡镇企业普遍要求进一步划小核算单位,将核算工作伸向车间,班组和职工个人,使其为承包经营责任制的考核、结算提供全面服务。鉴于目前的现状,我认为乡镇企业的二级核算可采用“双轨制”。厂部财务部门严格按照制度要求,对全厂生产经营活动进行全面、系统的核算和监督。车间只核算所生产的半成品或完工产成品的产量及其成本(各种消耗和费用)。产品价值减去成本即为车间盈亏。具体意见如下: 一、做好各项准备工作。首先要配足财会人员和专职车间核算员。其次要健全各项基础工作,如 With the further improvement and deepening of the contract responsibility system, township and village enterprises generally require further demarcation of the accounting units, extending the accounting work to the workshops, teams and individual workers, so as to provide comprehensive services for the assessment and settlement of the contract responsibility system. In view of the current status quo, I believe that the secondary accounting of township enterprises can adopt the “dual track system”. The financial department of the factory department strictly complies with the requirements of the system and conducts comprehensive and systematic accounting and supervision of the entire plant’s production and operation activities. The workshop only accounts for the production of semi-finished or finished finished products and their costs (various consumption and expenses). The product value minus the cost is the profit and loss of the shop. Specific comments are as follows: First, make all preparations. First of all, we must allocate accountants and full-time workshop accountants. Second, we must improve all basic work, such as