摘要
责任会计是现代管理学科在会计中的体现。它是将会计有关数据指标同责任部门或责任人相结合,进而将权、责、利紧密联系起来的一种内部控制制度,是企业实施内部承包经营责任制的有机组成部分。
The responsible accounting is an embodiment of modem management in accounting. It is an inner control system which combines the particular index with the responsible person or departments and binds together the right, responsibility and interest. It is, therefore, an organic part of enterprise to carry out the inner responsible system for management.
出处
《辽宁科技学院学报》
2006年第2期44-45,共2页
Journal of Liaoning Institute of Science and Technology
关键词
责任会计
企业
应用
Responsible accounting
Enterprise
Application.
