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(一) 责任会计,是对企业内部划分责任单位为主体的经营活动和财务收支实行控制的一种会计,它运用价值形式进行核算和控制,对责任单位使用资金、支出成本(费用)、实现利润等责任进行监督和考核。企业将经营活动的总目标分解到各责任单位,运用价值差量分析的方法,对责任单位进行监督,促使其努力完成各项任务,定期编制业绩考核报告。搞活大中型企业主要应靠企业内
(1) Accountability Accounting is an accountant that exercises control over the business activities and financial revenues and expenditures that are the main part of the responsibility division within the enterprise. It uses the form of value accounting and control, and uses the funds and expenses (expenses) of the responsible units, Profit and other responsibilities for supervision and assessment. Enterprises will be the general objective of operating activities broken down to the various responsible units, the use of value difference analysis of the methods of supervision of the responsible units, prompting them to work hard to complete the task, performance evaluation report regularly compiled. Maintaining large and medium-sized enterprises should mainly rely on the enterprise