责任会计推广应用难的成因及解决对策

The Causes and Countermeasures of the Difficulties about Application and Popularization of Responsibility Accounting

介绍了责任会计在我国会计领域的应用情况,指出在我国企业中没有得到普遍应用的具体原因。并明确提出了深化会计改革必须“建立以责任会计为主要形式的企业会计管理体系”的发展思路。结合我国现阶段经济发展的现状,提出了一些合理化的建议和措施。

through the introduction of the application of responsibility accounting in our countries' accounting field and the analysis on the reason of its unpopularity in enterprises,this article definitely argues that“to establish the en- terprises' management accounting system based mainly on the form of responsibility accounting”is a necessity to im- prove accounting reform..Combined with the present situation of China's economic development,this article also pos- es some reasonable advice and measures.