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一、我国责任会计系统的概念和研究对象我国的责任会计,是从国外管理会计中引进的。由于管理会计即使是在国外也是正在发展和不断完善之中。因此,到目前为止,责任会计在我国尚未形成完整的体系。对于其概念的理解.也有不同的认识。一部分同志认为,责任会计的实质是一种企业内部管理制度,其主要内容在于通过划分责任中心,将企业内部各利益主体的责、权、利结合在一起,调动各利益主体的积极性,提高整个企业的经营管理
First, the concept of China’s responsibility accounting system and research object Responsibility accounting in our country, is the introduction of foreign management accounting. Since management accounting is developing and constantly improving even abroad. So far, the responsibility accounting has not yet formed a complete system in our country. There is a different understanding of its concept. Some comrades think that the essence of responsibility accounting is an enterprise internal management system. The main content of the accountability accounting is to combine the responsibility, rights and benefits of various stakeholders within the enterprise by dividing the responsibility center so as to mobilize the enthusiasm of various stakeholders and improve the whole Business management