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关于责任会计的本质,因观察、分析角度的不同,有制度论、控制论、系统论、方法论等多种说法。从实施过程中体现的反映职能来看,责任会计是一种信息系统;从实施效果看,责任会计是一种控制系统;从所包含的各种方法角度看,责任会计又是一种方法体系。到底如何才能比较准确地把握责任会计的本质呢?我们认为应当从它产生的历史、本身具有的实质性内容,以及与财务会计的关系等方面去认识。 1.从责任会计的产生看责任会计的本质本世纪初期,泰罗科学管理的创立,提高了生产标准化程度,从而有了用实际行为与标准行为相比较的办法进行控制的工作方法。责任会计在这种比较方法运用中初具雏形。随着生产的发展,经营的扩大,集权管理逐步为分权管理所取代,为了监督各分支机构、责任单位的活动情况。把比较方法推广运用于责任单位经济活动全过程,责任会计由此成型而发展。
On the nature of accountability, due to the observation and analysis of different perspectives, there are systems theory, cybernetics, system theory, methodology and other arguments. Responsibility accounting is an information system from the reflection function embodied in the implementation process. Responsible accounting is a control system from the implementation effect. Responsibility accounting is also a method system from the perspectives of various methods involved . In the end, how can we grasp the essence of liability accounting more accurately? We think we should know from the history it produces, the substantive content itself, and the relationship with financial accounting. 1. From the emergence of responsibility accounting to see the nature of responsibility accounting Earlier this century, Taylor created the scientific management, improve the degree of production standardization, and thus with the actual behavior and standard behavior compared to control methods of work. Accountability accounting is beginning to take shape in this comparative approach. With the development of production and the expansion of management, centralized management has gradually been replaced by decentralized management in order to supervise the activities of various branches and responsible units. The comparative method to promote the use of economic activities in the entire process of responsibility units, responsible accounting formed by the development.