责任会计是现代管理会计的重要组成部分,是随着现代化大生产和社会经济关系的发展而逐步发展起来的一种内部管理方式。在西方,不少大银行将责任会计作为对银行组织机构实施分而治之的一种内部控制制度和管理措施。我国借鉴西方责任会计方法,以内部经济责任制的形式,对银行筹资、贷款等经济活动进行控制和管理,提高经营效 Responsible accounting is an important part of modern management accounting and is an internal management method gradually developed along with the development of modern large-scale production and social economic relations. In the west, many big banks regard responsible accounting as an internal control system and management measure for dividing and governing bank organizations. Drawing on the accountability of western accounting methods, our country takes the form of an internal economic responsibility system to control and manage the economic activities such as bank financing and loans, and to improve the management efficiency