随着经济体制改革的深化,生产、交换、分配和消费的过程日趋复杂,发挥会计固有的职能和作用日益重要。特别是实行经营承包责任制的企业必须加强会计反映和监督。 1、从承包责任制的利与弊上看加强会计反映和监督的重要性。承包责任制是权、责、利三者有效结合的较好形式,其特点是突出一个“包”字。即在处理国家、企业、个人三者利益关系时,用承包的办法解 With the deepening of the reform of the economic system, the process of production, exchange, distribution and consumption has become more and more complicated. The inherent functions and roles of accounting have become increasingly important. In particular, the implementation of operating contract responsibility system of enterprises must strengthen accounting reflection and supervision. 1, from the perspective of the advantages and disadvantages of contract responsibility system to strengthen the importance of accounting reflection and supervision. Contracting responsibility system is a better form of effective combination of power, responsibility and benefit, which is characterized by a “package” character. That is, when dealing with the interests of the state, enterprises and individuals, they should be contracted