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随着经济体制改革的深入发展,以责任会计为主要形式,完善企业内部会计核算体系,实现企业会计职能的转变,已成为企业会计改革的重要目标。责任会计是一种对企业内部经济活动按责任归属进行核算与监督的管理会计,是一种加强企业内部经营机制的有效管理方法。由于推行责任会计,加强了企业会计参与经营管理的职能,促使会计工作从单纯的记帐、算帐型向经营管理型转变,由于责任会计要求有较好的基础工作,要
With the in-depth development of the economic system reform, the responsibility accounting as the main form of perfecting the internal accounting system and realizing the transformation of the accounting function has become an important goal of the accounting reform. Responsible accounting is a type of management accounting that accounts for and controls the internal economic activities of an enterprise. It is an effective management method to strengthen the internal operating mechanism of an enterprise. Due to the implementation of responsibility accounting, the function of enterprise accounting in the operation and management has been strengthened and the accounting work has been transformed from a simple accounting and accounting to a management-oriented type. As the responsibility accounting requires a good basic work,