我国企业责任会计制度建设存在的问题及优化

• 作 者: 任淑荣 朱广勤
• 机 构: 山东水利建设集团,山东省委办公厅机关第二幼儿园,
• 出 处: 党政干部论坛
• 发表日期: 2017年05期

企业责任会计是结合现代科学管理理论,运用会计分析的方法对企业的经济活动带来的影响进行研究,从而明确公司内部各责任人和责任部门的责任、权利,提高经营效率。企业责任会计的推广在促使企业树立良好形象、提升企业文化的同时,提高了企业的市场竞争力,促进市场经济有序发展,推动了可持续发展战略的实施。随着经济发展的不断深化,企业活动对经济发展的作用日趋增强,企业责任会计体系的建设问题逐渐成为政府和公众关注的问题,建立适

Corporate responsibility accounting is a combination of modern scientific management theory, the use of accounting analysis of the economic impact of enterprises to conduct research to clear the responsibility and authority of the company’s internal responsibility and rights and improve operational efficiency. The promotion of corporate responsibility accounting has promoted the market competitiveness of enterprises and promoted the orderly development of market economy and promoted the implementation of the strategy of sustainable development while prompting enterprises to establish a good image and enhance their corporate culture. With the constant deepening of economic development, the role of business activities in economic development has been increasingly strengthened. The issue of building an enterprise accountability system has gradually become a concern of the government and the public.