中国式管理会计应包括两部分内容,一是决策会计,一是责任会计。下面就建立“中国式责任会计”问题谈一些粗浅的看法。中国式责任会计就是适应我国工业企业经济责任制的需要而建立的企业内部核算与管理的专业会计。它是在总结我国厂内经济核算经验的基础上,同时吸收国外“责任会计”中有益的部分而形成的。它的基本任务是:对工业企业生产经营全过程进行全面控制、核算与责任考核;及时反馈经济信息;加强企业管理,提高经济效益。一、划分责任中心,制订责任指标责任中心是由—个主管人员负责,承担着规定责任,并具有相应权力的内部单位。作为一个责任中心,必须有十分明确的、由其控制的责任范围。责任中心可以根据企业的组织和分工的具体情况来 Chinese-style management accounting should include two parts. One is decision-making accounting and the other is responsibility accounting. The following discussion on the establishment of “Chinese-style liability accounting” questions some superficial views. Chinese-style liability accounting is the professional accounting for internal accounting and management of enterprises that has been established to meet the needs of the economic responsibility system of China’s industrial enterprises. It is formed on the basis of summarizing China’s experience in on-site economic accounting, and absorbing the beneficial parts of “responsibility accounting” abroad. Its basic tasks are: to carry out overall control, accounting and responsibility assessment of the entire process of production and operation of industrial enterprises; timely feedback of economic information; strengthen enterprise management and increase economic efficiency. I. Dividing the responsibility center and establishing the responsibility index The responsibility center is an internal unit that is responsible for the responsibility of a responsible person and has the corresponding responsibilities. As a responsible center, there must be a very clear scope of responsibility controlled by it. The responsibility center can be based on the specific conditions of the organization and division of labor