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随着国企改革的深入,现代企业制度的建立,责任会计制度在国企改革的实践中得到较快发展,但发展很不完善。现代企业的规模相当庞大,管理层次繁多,组织机构复杂,企业领导为了有效地管理这种庞大的经济组织,有必要将自己的一部分权限下放,于是纷纷实行分权管理。在分权管理体制下,就必须及时了解、评价和考核各级、各部门的工作情况。责任会计正是为了解决这个问题而产生的,并成为实行分权管理的必要条件。
With the deepening reform of state-owned enterprises and the establishment of modern enterprise system, the responsibility accounting system has developed rapidly in the practice of the reform of state-owned enterprises, but its development is far from perfect. The scale of modern enterprises is quite large, with various management levels and complex organizational structures. In order to effectively manage such a huge economic organization, the leaders of enterprises need to decentralize part of their rights and thus decentralize management. Under decentralized management system, we must keep abreast of, evaluate and assess the work of all levels and departments. Responsible accounting is precisely to solve this problem and has become a necessary condition for decentralized management.