对责任会计管理在企业中的具体运用的研究

Research on the Specific Application of Responsibility Accounting Management in Enterprises

作为一门传统科学,随着整个社会科学体系的进步,会计的职能也不再仅限于单纯的核算,其价值更多地体现在管理方面。论文主要从企业视角出发,论证了会计尤其是责任会计在企业管理中体现出的巨大价值,在具体工作中的主要表现,并结合企业管理实践,指出现如今我国许多企业由于对会计的单一理解所造成的一些工作失误,从而提出具体解决对策,也就是定价尊重市场规则、合理分配部门责任、定期实行考核监督、尊重基本理论体系。

As a traditional science,with the progress of the entire social science system,the function of accounting is no longer limited to simple accounting,and its value is more embodied in management.From the perspective of enterprises,this paper demonstrates the great value of accounting,especially responsibility accounting,in the management of enterprises,and its main performance in the specific work,and combining with the practice of enterprise management,it points out that many enterprises in China have made some mistakes in their work due to their single understanding of accounting,so as to put forward specific solutions,that is,pricing should respect the market rules,reasonable allocation of departmental responsibilities,regular implementation of assessment and supervision,and respect the basic theoretical system.