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责任会计制是指在商业银行内部建立若干责任中心,并对它们分工负责的经济活动进行规划与控制的一套专门制度。实质上是把会计资料同各有关责任中心紧密联系起来的信息系统,是企业为了强化内部管理而实施的一种内部控制制度。
Responsible accounting refers to the establishment of a number of responsibility centers within commercial banks, and they are responsible for the division of labor and economic activities planning and control of a set of specialized systems. It is essentially an information system that closely links accounting information with relevant responsible centers and is an internal control system implemented by enterprises to strengthen internal management.