近几年来，我国责任会计的理论和应用均有较大发展，并已初步建立了一套具有中国特色的责任会计体系。但是，从目前的情况看，仍存在一些需要解决的问题。 一、责任会计的主体问题。正确确定责任会计主体，是有效实施责任会计的基本前提，也是责任会计的重要内容之一。目前有些 In recent years, the theory and application of China’s responsibility accounting have made great development, and initially set up a set of responsibility accounting system with Chinese characteristics. However, judging from the current situation, there are still some problems to be solved. First, the main problem of responsible accounting. Correctly determining the subject of accountability is one of the important prerequisites for the effective implementation of accountability and one of the important contents of accountability. There are some