建筑安装企业责任会计初探

The First Research of the Responsibility Accounting of Building & Installation Corporation

本文从核算体制、方法、对象和手段上探讨如何建立责任会计,将责任会计划分为利润责任核算型、利润责任考核型、成本责任核算型、费用责任核算型和资金责任核算型五种。并分析了宁波市建筑安装集团公司责任会计的具体应用。

the author talked about the characters of the financial accounting of the building & installation corporation, analyzed the necessity of establishing the responsibility accounting , and pointed out the difference between financial accounting and responsibility accounting which forms the following aspects: Accounting system, methods, objects and means. The author divided the responsibility accounting into five kinds, that is profit responsibility calculation, profit responsibility check, cost responsibility calculation, expense responsibility calculation and fund responsibility calculation. This article analyzed the practice of the responsibility accounting in Ningbo Building & Installation Group Company.