推行责、权、利三位一体的经营责任制.其核心是一个“责”字。与此相适应。会计核算必须以一系列指标反映和考核企业对国家、职工对企业所承担的经济责任。会计核算,是以企业为主体。以货币为主要计量单位.通过一整套科学的专门方法.借助业务核算和统计核算所提供的资料,对企业全部经济活动,经营效果进行全面、系统、完整地反映和监督。由于会计核算 Implementation of the responsibility, power, profit Trinity operating responsibility system. Its core is a “responsibility ” word. With this fit. Accounting must be based on a series of indicators to reflect and assess the enterprise’s economic responsibility to the state, employees and enterprises. Accounting, is based on the main business. With currency as the main unit of measurement, it adopts a set of scientific and specialized methods to make a comprehensive, systematic and complete reflection and supervision of all the economic activities and business results of an enterprise through the information provided by business accounting and statistical accounting. Due to accounting