小型工业企业具有规模小、人员少、生产工艺简单、产品结机调整频繁、产销全靠市场调节等特点。与大中型企业相比,管理水平较低。这些企业在实行承包经营责任制的基础上推行责任会计尤为重要。本文就小型工业企业推行责任会计应注意的几个问题谈点看法,以供参考。一、推行责任会计必须注意条件成熟1、企业供、产,销要基本正常。小型企业的特点之一是产品靠市场调节,大部分没有定型产品,或虽有定型产品但由 Small-scale industrial enterprises with small size, less personnel, the production process is simple, frequent adjustments to the product machine, production and marketing all depends on the market regulation and so on. Compared with large and medium-sized enterprises, the management level is lower. It is particularly important for these enterprises to carry out responsibility accounting based on the implementation of the contractual management responsibility system. This article on the small-scale industrial enterprises should pay attention to the responsibility of accounting to talk about several issues, for reference. First, the implementation of responsible accounting must pay attention to the conditions are ripe 1, business supply, production, sales should be basically normal. One of the characteristics of small businesses is the product by the market regulation, most of the stereotypes, or stereotypes products, though