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近年来,责任会计的研究、推行工作在我国已进行多年,各地区、各部门在推进责任会计开展方面做了不少工作,进行了一些有益的尝试,取得了一些经验。为了配合会计改革,推动企业转换和完善经营机制,由财政部会计事务管理司同《财务与会计》编辑部、《会计研究》编辑部联合举办的“责任会计”有奖征文评选活动从1992年3月25日开始,至1993年6月圆满结束。这次活动得到了国务院有关部委、地方各级财政部门以及广大会计工作者的关注和支持,通过层层筛选和推荐,共收到论文113篇。1993年6月12日,“责任会计”有奖征文评选活动专家委员会进行了认真地评选,本着百花齐放、百家争鸣、实事求是、重在鼓励的原则,评出一等奖1篇(另外两个名额空缺),二等奖5篇,三等奖10篇。此次应征论文绝大数是基层单位责任会计实践的经验总结和探讨,具有一定的代表性,反映了新形势下广泛推行责任会计的良好前景。财政部组织这样的活动,对推动我国责任会计的发展是有益的。具体获
In recent years, the study and implementation of responsible accounting has been conducted in our country for many years. Various localities and departments have done a lot of work in advancing the development of responsible accounting. Some helpful attempts have been made and some experiences gained. In order to cooperate with the accounting reform and promote the transformation and perfection of the management mechanism, the “Accountability for Responsibility” prizes essay selection campaign jointly organized by the Accounting Administration Department of the Ministry of Finance and the Editorial Department of Finance and Accounting and the Editorial Department of Accounting Research Beginning on 25 March 1992 and ending in June 1993. The activity received the attention and support from the relevant ministries and commissions under the State Council, the local financial departments at various levels and the vast number of accounting workers. Through a series of screening and recommendation, 113 papers have been received. On June 12, 1993, the “Committee on Responsible Accounting” award-winning essay selection experts conducted a careful selection and judged the first prize in the principle of letting a hundred flowers blossom, a hundred schools of thought contend, seeking truth from facts and focusing on encouragement. The other two A vacancy), second prize 5, third prize 10. The vast majority of the application papers is the experience summary and discussion of responsibility accounting practice in the grass-roots units, with a certain degree of representation and reflecting the good prospect of extensive implementation of responsibility accounting under the new situation. Organizing such activities by the Ministry of Finance is beneficial to the development of China’s responsible accounting. Specific gain