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责任会计是管理会计的一个重要组成部分，它是指在组织企业经营时，按照分权管理的思想划分各个内部管理层次的相应职责、权限及所承担业务的范围和内容，通过考评各有关方面履行责任的情况反映其真实业绩，从而调动企业全体职工积极性的会计管理系统。实行责任会计的必要性随
Responsible accounting is an important part of management accounting. It refers to the division of responsibilities, authority and the scope and content of the business undertaken by each internal management level according to the idea of decentralized management in the organization of enterprise management. By appraising all relevant aspects The fulfillment of responsibilities reflects the true performance of the enterprise, so as to mobilize the enthusiasm of all employees in the enterprise accounting management system. Necessity of implementing responsible accounting