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实行经济责任制对于调动企业和职工的积极性,搞好企业整顿,改善经营管理,推动生产力的发展,提高经济效益,起到十分重要的作用。实践证明,许多企业通过实行经济责任制,取得了明显的效果。然而,随着生产发展,科学技术的进步,对生产经营管理水平的要求也必然会越来越高,作为管理手段的经济责任制,如果不加以发展和完善,就不能与之相适应。发展和完善经济责任制,要求企业的会计工作必须加以调整,使其与之相适应。把会计核算的主要任务转移到为本企业经营管理服务,以提高经济效益为中心,把会计管理渗透到生产经营过程中去。而企业的经济责任制也要求责任会计相配合,才能得到发展和完善,才能与现代化生产经营管理相适应,为此,本文就如何建立中国式责任会计,以发展和完善经济责任制,谈谈自己的一点粗浅看法。
The implementation of the economic responsibility system plays a very important role in mobilizing the enthusiasm of enterprises and employees, doing a good job of rectifying the enterprise, improving business management, promoting the development of productivity, and increasing economic efficiency. Practice has proved that many enterprises have achieved significant results through the implementation of the economic responsibility system. However, with the development of production and the advancement of science and technology, the requirements for the level of production and operation and management will inevitably become higher and higher. The economic responsibility system as a means of management cannot adapt if it is not developed and perfected. The development and improvement of the economic responsibility system requires that the accounting work of enterprises must be adjusted to suit them. The main task of accounting is transferred to the company’s business management services, to improve economic efficiency as the center, the accounting management is penetrated into the production and management process. The corporate economic responsibility system also requires the cooperation of responsibility accounting to be developed and perfected before it can be adapted to modern production and operation management. Therefore, this article discusses how to establish Chinese-style liability accounting and develop and improve the economic responsibility system. A little sketchy view of yourself.