论文部分内容阅读
一、现代企业制度呼唤责任会计责任会计作为社会化大生产的产物,它的应用对建立现代企业制度将起着重要的作用。1.现代企业制度要求企业增强市场竞争能力,成为市场竞争主体,解决好企业与市场的关系。解决好企业和市场的关系,必须确定市场竞争能力的总体目标,并对其生产经营活动进行科学的预测、决策、控制和分析。责任会计能很好地发挥这方面的作用。因为责任会计需要将企业总体目标中有关价值指标进行分解,按照经济责任归属传递、控制、考核、报告经济信息,并对经营决策所规定的目标进行控制和业
First, the modern enterprise system calls for accountable accountability Accounting As a product of socialized mass production, its application will play an important role in establishing a modern enterprise system. 1. Modern enterprise system requires enterprises to enhance market competitiveness, become the main competition in the market, to solve the business and market relations. To solve the relationship between enterprises and markets, we must determine the overall objective of market competitiveness and make scientific forecasts, decisions, controls and analyzes on its production and business operations. Accountability can play a good role in this area. Because responsible accounting needs to decompose the relevant indicators of value in the overall objective of the enterprise, transfer, control, assess and report the economic information in accordance with the economic responsibilities, and control the targets set by the business decisions