责任会计是现代分权管理模式的产物，它是通过在企业内部建立若干个责任中心，并对其分工负责的经济业绩进行规划与控制，以实现业绩考核与评价的一种内部控制会计。责任会计制度是财务控制系统的信息系统部分，它是指根据授予各单位的权力、责任以及对其业绩的评价方式，将企 Responsible accounting is a product of the modern decentralized management model. It is an internal control accounting that establishes and controls several internal responsibility centers through the planning and control of the economic performance that is responsible for their division of labor. Responsibility accounting system is the financial control system, part of the information system, which refers to the authority granted to each unit, responsibility and evaluation of their performance, the enterprises