浅谈责任会计的推广应用

• 作 者: 李公杰
• 机 构: 青岛颐中烟草集团有限公司 266000
• 出 处: 齐鲁珠坛
• 发表日期: 2004年期
• 关键词: 责任会计 收入中心 会计管理体系 利润中心 责任中心 投资中心 核算对象 会计工作秩序 成本中心 财会人员

责任会计是以各责任中心的业务活动为核算对象,对责任中心的工作业绩进行评价,其核算的内容是一切与各责任中心相关的业务和事项。责任中心就其基本形式来说,主要有四种即:收入中心、成本中心、利润中心和投资中心。在社会主义市场经济条件下,特别是我国加入WTO以后,建立以责任会计为主要形式的企业会计管理体系,加快责任会计的推广应用势在必行。

Responsibility accounting is based on the business activities of each responsibility center as the accounting object, the performance evaluation of the responsibility center, the accounting content is all the business and matters related to the responsibility center. Responsibility centers in terms of its basic form, there are four main types: income centers, cost centers, profit centers and investment centers. Under the conditions of socialist market economy, especially after China's accession to the WTO, it is imperative to establish an enterprise accounting management system that takes responsible accounting as the main form and to accelerate the popularization and application of responsible accounting.