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责任会计是一种实施责任管理和进行业绩考核的会计制度。这种制度的核心在于把测定业绩的会计和管理上的责任结合起来。换句话说,责任会计就是一种能明确测定各个职务岗位上的负责人的业绩的会计制度。
Responsible accounting is a kind of accounting system that carries out responsibility management and performance appraisal. The heart of such a system lies in the combination of accounting and managerial responsibility for measuring performance. In other words, accountability is a system of accounting that clearly determines the performance of the person in charge of each job title.