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随着社会经济的迅速发展,责任会计体系日益完善,目前已成为现代会计中核心内容,企业通过在其内部构建责任中心,能够对企业内部生产经营活动过程中产生的费用、占用与成果等进行相应的核算、控制与考核。此背景下,本文首先分析了责任会计体系构建的必要性,其次探讨了责任会计在现代企业财务管理中的应用,以供参考。
With the rapid development of social economy, the responsibility accounting system has been improved day by day. Now it has become the core content of modern accounting. By building a responsibility center within the enterprise, enterprises can carry out costs, occupancy and achievements in the process of production and business activities The corresponding accounting, control and assessment. In this context, this article first analyzes the necessity of constructing a responsibility accounting system, and secondly discusses the application of liability accounting in the modern enterprise financial management for reference.