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责任会计控制是适应分权管理要求而发展起来的企业集团控制模式。它是通过在企业内部建立若干责任中心,通过对各责任中心权责范围内的生产经营活动进行规划和业绩评价来实施控制。责任会计控制作为一种有效的控制方式,对内可使企业加强过程控制、实现目标管理;对外可增强企业集团的竞争力、实现企业价值最大化。
Responsible accounting control is a group control mode that is developed to meet the decentralized management requirements. It is through the establishment of a number of responsibility centers within the enterprise, through the responsibility and responsibility within the responsibility of the production and management within the planning and performance evaluation to implement control. As an effective control method, responsible accounting control can internally strengthen the process control and achieve the goal management. External can enhance the competitiveness of enterprise groups and maximize the enterprise value.