一、建立会计公证制度的必要性 经营承包责任制是我国企业深化改革的一个重要方向,但由于当前企业承包主要包产值。利润等几项指标,一般实行“确定基数,递增包干”的办法,因此形成了产值、利润指标的“刚性”。这样必然导致企业的经济行为以利润为中心,加上某些企业承包者的思 I. The Necessity of Establishing Accounting Notary System Operating contract responsibility system is an important direction for deepening the reform of enterprises in our country. However, due to the current output value of major contracting enterprises. Profit and other several indicators, the general implementation of “determine the base, an increase of contract” approach, thus forming a production value, profit targets of “rigidity.” This will inevitably lead to the company’s economic behavior as the center of profit, coupled with the thinking of some business contractors