在当今瞬息万变的经营环境下,一个大型的公司需要快速地对各流程产生的问题作出回应,责任中心由此而生。责任中心明确了各中心的权责范围,有利于责任中心在分权管理的条件下,企业为了实行有效的内部控制,通常都要采用统一领导、分级管理的原则,在其内部合理地划分责任单位承担经营责任,并赋予相应的权限,促使下属单位各尽其责并协调配合。至于分级管理的具体形式,则因企业的组织结构的不同而各有所异。但不论怎样,实行责任会计制度的企业,必须使每个责任单位对它所进行的经济活动要有十分明确的权责范围,做到权小责小、权大责大、权责紧密结合。在管理会计中,这种权责范围就是各个责任单位能对其经济活动进行严格控制的区域,叫做“责任中心”。它实际上就是指有专人承担规定的经营责任,并行使相应职权的企业内部管理单位。责任中心的设置是企业的组织结构向“分权化”急速发展的必然结果。 In today’s rapidly changing business environment, a large company needs to quickly respond to problems arising from each process, resulting in a responsibility center. The responsibility center clarifies the scope of the rights and responsibilities of each center, which is conducive to the responsibility center under the conditions of decentralized management, in order to implement effective internal control, enterprises should adopt the principle of unified leadership and hierarchical management and reasonably divide their responsibilities internally Units assume management responsibilities, and give the appropriate authority, prompting subordinate units do their duty and coordination. As for the specific form of hierarchical management, due to the different organizational structure of enterprises vary. However, in any event, enterprises that implement the system of responsible accounting must ensure that each responsible unit has a very clear scope of responsibilities and responsibilities for the economic activities it carries out. In management accounting, this range of powers and responsibilities is the area where each responsible unit can exercise strict control over its economic activities, called the “responsibility center.” In fact, it refers to someone who assumes the specified business responsibility and exercises the corresponding authority of the internal management unit. The establishment of a responsibility center is the inevitable result of the rapid development of the organizational structure of an enterprise toward “decentralization.”