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建立和完善责任会计 制度是落实企业内部经济 责任制,增强企业活力, 提高经济效益的需要,也 是变革管理体制,使企业内部会计控制活动和经济责任制相结合的必然发展趋势。本文就水运企业如何建立和实施责任会计制度问题谈谈个人的粗浅看法。 一、责任会计在水运企业的作用及内容
The establishment and improvement of the responsibility accounting system is the need to implement the internal economic responsibility system of the company, enhance the vitality of the enterprise, and increase the economic efficiency. It is also an inevitable development trend that changes the management system and integrates the internal accounting control activities and the economic responsibility system. This article talks about the individual’s superficial views on how to set up and implement the responsibility accounting system for water transport enterprises. I. The Role and Content of Responsibility Accounting in Water Transportation Enterprises