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什么是责任会计,目前众说不一。基本上可归纳为五种说法:控制系统论、信息系统论、制度论、管理活动论、责任信息管理论。进一步探讨研究责任会计的概念,对于建设具有中国特色的责任会计体系,建立和发展责任会计,有着积极的作用。下面就责任会计的本质特征谈些浅见。责任会计的本质特征主要有: 一、责任会计是以责任单位作为会计主体。经济责任制与责任会计有着血缘关系。经济责任制是为了加强企业经营管理、提高经济效益而建立起来的责权利相结合的经营管理制度。经济责任制关键
What is the responsibility of accounting, different now. Basically can be summarized into five kinds of argument: control system theory, information system theory, system theory, management activity theory, responsibility information management theory. To further explore the concept of responsibility accounting, for the construction of a responsible accounting system with Chinese characteristics, the establishment and development of responsibility accounting, has a positive role. The following account of the essential characteristics of accountability talk about some humble opinion. The essential characteristics of the responsibility of accounting are: First, the responsibility of accounting is based on the unit responsible for accounting. Economic responsibility and liability accounting have a blood relationship. Economic responsibility system is to strengthen business management, improve economic efficiency and the establishment of the right combination of rights management system. The key to economic responsibility system