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一、责任会计的概念目前,理论界对责任会计的认识还存在许多差异,实际工作中也还有许多模糊的认识。因此,深入研究一下责任会计的概念很有必要。只有概念科学、明确,才能建立中国式的责任会计的理论体系和工作程序。中外会计理论界普遍认为,责任会计是一种制度,从而形成“制度论”这一主要流派。我个人认为,责任会计与责任会计制度是两个不同的概念。责任会计既包括责任会计工作,又包括责任会计理论,责任会计制
First, the concept of responsibility accounting At present, the theory of responsible accounting, there are still many differences in understanding, the actual work there are still many vague understanding. Therefore, it is necessary to further study the concept of liability accounting. Only the concept of science, clear, in order to establish a theoretical system of China-based accountability and working procedures. It is generally accepted by Chinese and foreign accounting theory circles that responsibility accounting is a kind of system and thus forms the main school of “system theory”. I personally think that the responsibility accounting and liability accounting system are two different concepts. Responsible accounting includes both accountability and accountability, as well as accountability theory and accountability