“责任会计”一词来源于西方的“管理会计”,它的理论基础,是人类生产社会化,社会分工协作,商品经济发展的客观要求。商品经济越发展,分工就越细致、越复杂,协作也就越紧密、越重要。责任制就是企事业单位内部分工的一种形式。“责任”是对委托承担的一种“义务”,制约“义务” The term “accountability” derives from Western “management accounting”. Its theoretical basis is the objective requirement of socialization of human production, social division of labor and development of commodity economy. The more developed the commodity economy is, the more detailed and more complex the division of labor. The closer the collaboration is, the more important it is. Responsibility system is a form of internal division of labor in enterprises and institutions. “Responsibility” is a kind of “obligation” that is entrusted to the commission and restricts “obligation”