浅谈对责任会计的认识

On the Understanding of Responsibility Accounting

责任会计是会计行业一直存续的核算方法,在过去的企业管理中运用的较少。随着经济的发展,越来越多的企业管理者重视人才的充分利用,从员工价值到员工责任都希望实现最大化,认为建立责任会计核算制度非常必要。责任会计的核算、控制、考核等职能有利于加强企业管理,企业应采取合理的措施使责任会计核算工作落到实处,促进企业又好又快的发展。

Responsibility accounting is an accounting method that has been existing in the accounting industry and is seldom used in the past business management.With economic development,more and more business managers realized the importance of the full use of talents.From the value of employees to employee responsibilities they hope for the maximization and acknowledge that the establishment of responsibility accounting system is necessary.Responsibility accounting＇s functions of accounting,control,assessment and so on will help to strengthen corporate governance.Companies should take reasonable measures to really implement responsibility accounting to promote the rapid and sound development of enterprises.