推行责任会计制度 完善企业经营管理

Promoting the Responsibility Accounting System and Perfecting the Operation and Management of Enterprise

分析了目前我国企业推行责任会计制度的必要性,提出了建立和推行责任会计制度应做好划分责任单位与制定责任目标,严格责任核算和责任控制以及奖惩兑现,完善企业经营管理体制等工作。

This paper analyzes the necessity of promoting the responsibility accounting system in Chinese enterprises, and points out that establishing and promoting the responsibility accounting system should divide the responsibility units and work out the responsibility targets, make rigid responsibility calculation and responsibility control, and carry out the rewards and punishments, and perfect the operation and management system of the enterprises, etc.