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责任会计是企业管理的有效制度之一。财政部在《会计改革与发展纲要》中提出:要建立起以责任会计为主要形式的会计管理体系。为了促进现代企业制度的发展和完善,加强企业生存经营管理,提高企业的管理科学水平,有必要建立一套比较健全的责任会计制度,来实现企业最佳的经济效益。
Responsible accounting is one of the effective systems of business management. In the “Outline of Accounting Reform and Development”, the Ministry of Finance proposed: It is necessary to establish an accounting management system that takes responsible accounting as the main form. In order to promote the development and improvement of the modern enterprise system, strengthen the management of enterprises’ existence and improve the scientific management level of the enterprises, it is necessary to establish a relatively sound system of responsibility and accounting to realize the best economic benefits for the enterprises.