责任会计制度创新:以市场效果评价为驱动力

The Reform of Responsibility Accounting System:Use the Evaluation of Market Effect as Driving Power

现行责任会计制度存在诸多不足 ,应当以市场效果评价为驱动力对其重新构建 ,在责任中心划分、内部转移价格制定、责任核算与控制、业绩评价及责任激励等方面进行创新。

There is a lot of deficiency in the present responsibility accounting system,and we should reconstruct it with the evaluation of market effect as driving power,practicing reform on the dividing of responsibility center,the pricing of internal transactions,responsibility accounting and control,performance evaluation,and responsibility stimulation,etc.