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近年来,会计界对于建立责任会计的诸多问题展开了深入的探讨,但却忽略了在中国建立责任会计的前提问题。因此,本文作初步探索,以抛砖引玉。一,改革企业传统的组织结构是建立具有中国特色的责任会计的前提之一责任会计是以行为科学作为理论依据,适应分权化体制而产生的,一个重要特征是需要有一个与之相适应的分权化组织结构。另一个重要特征是注意企业职工行为因素。责任会计的控制职能就是引导职工采取行动以完成企业的目标,并且限制或禁止与企业目标相违背的行动。我国企业组织结构是集权式职能体制,适应以生产为目标的企业,却不能适应以经济效益为中心的经营型管理的要求。当前,有的同志提出应按企业传统的组织结构实行
In recent years, the accounting profession has conducted in-depth discussions on many issues of establishing liability accounting, but it has neglected the premise of establishing liability accounting in China. Therefore, this article makes a preliminary exploration to initiate the introduction of jade. First, reforming the traditional organizational structure of enterprises is one of the prerequisites for establishing responsible accounting with Chinese characteristics. Responsibility accounting is based on the theory of behavioral science and adapts to the decentralization system. An important feature is the need to adapt to it. The decentralized organizational structure. Another important feature is the attention to employee behavioral factors. The controlling function of liability accounting is to guide employees to take actions to accomplish the goals of the company, and to limit or prohibit actions that are inconsistent with the goals of the company. The organizational structure of China’s enterprises is a centralized and functional system. Enterprises that adapt to the goal of production cannot adapt to the requirements of operating management centered on economic efficiency. At present, some comrades propose that the company’s traditional organizational structure should be implemented.