责任会计及其激励职能的实现

Duty Accountancy and Realization of Its Encouraging Mechanism

责任会计是现代分权管理模式的产物,其宗旨是实现业绩考核与评价的一种内部控制方式.责任会计同激励机制是密不可分的,明确的责任会计制度需要通过严明的激励职能来实现,激励机制的实现也同样需要有系统的责任会计制度为基础.

The duty accountancy is the product of the development of modern management,aiming to inner control of investigation and evaluation. The duty accountancy is closely related to the encouraging mechanism;Aclear and definite accountancy is realised throught a strict encouraging mechanism,while the encouraging mechanism is also based on the systematic duty accountancy.