一、责任会计制度与财务会计制度的区别和联系财务会计制度是以党和国家的方针、政策为依据,按照会计反映和监督的内容及其担负的任务,由有关部门分别制订并颁发的。在执行过程中具有较强的约束力,不能随意改变帐户及有关业务内容,要求实行“统一”原则。能否准确执行会计制度,是考察财会基础工作的一项重要标准。责任会计制度则是在企业内 I. Differences and Connections between the System of Responsible Accounting and the Financial Accounting System The financial accounting system is formulated and promulgated by the departments concerned in accordance with the principles and policies of the party and the state and in accordance with the contents of accounting accounting and supervision as well as the tasks it shoulders. In the implementation process has a strong binding, not free to change the account and related business content, requiring the implementation of the “unity” principle. The accurate implementation of the accounting system is an important criterion for examining the basic work of accounting. Responsible accounting system is in the enterprise