浅谈现代企业制度下的责任会计

Talking about the Responsibility Accounting under the Modern Enterprise System

根据现代企业管理的需要,提出应建立起以责任会计为主要形式的会计管理体系,并结合目前企业财务管理工作的现状,探讨了在企业实行责任会计的重要意义以及具体实施责任会计管理应注意的有关事项和应采取的措施。

According to the requirements of the management of the modern enterprise, this paper points out that the modern enterprise should establish the accounting management system taking the responsibility accounting as its main form, and connecting with the present situation of the current financial management of the enterprise, probes into the important significance of practicing the responsibility accounting in enterprise, and puts forward some matters needing attention and some measures that should be taken in carrying out the responsibility accounting management.