谈现代企业制度下责任会计体系的构建

Building up the Responsibility Accounting System in Modern Business System

能否在企业中推广实施一种以责任会计为主体的高效的内部经营控制体系 ,并借此进一步建立健全现代企业制度中的“公司治理结构” ,因此 ,本文从责任会计入手 ,讨论建立一种适合我国国情的责任会计体系 ,为现代企业制度的推广和国有企业的改革提供一种思路。

This paper, in view of responsibility accounting, tries to build up a responsibility system which is suitable to the condition of our country, and suggests ideas of promoting the modern business system and the reform of the state-owned enterprises.