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从世界角度看,责任会计诞生于本世纪20年代,兴盛于60年代以后。从80年代初开始,随着管理会计理论的引入我国,而逐渐被我们所认识。特别是近几年,我国会计界对责任会计理论与实践展开了广泛的讨论,而且,由于企业经济体制改革的深入发展和企业加强内部管理的需要,不少企业在实行承包经营责任制后,开始在实践中探索和建立具有中国特色的责任会计制度。广泛引起人们注意。因此,有人认为:责任会计来源于西方管理理论,在此以前,我国不存在责任会计。对此,我们认为:在此以前我国有无
From a global perspective, responsible accounting was born in the 1920s and prospered in the 1960s. Since the early 1980s, with the introduction of management accounting theory in our country, we have gradually become aware of it. Especially in recent years, accounting profession in our country has extensively discussed the theory and practice of responsible accounting. Moreover, due to the deepening development of the reform of the economic structure of enterprises and the need of enterprises to strengthen internal management, many enterprises, after implementing the responsibility system of contracting management, Begin to explore and establish a responsible accounting system with Chinese characteristics in practice. Widespread attention. Therefore, some people think that: responsibility accounting comes from Western management theory, before that, there is no responsibility accounting in our country. In this regard, we think: before this is our country