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责任会计是企业管理的有效制度之一。财政部在《会计改革与发展纲要》中提出:要建立起以责任会计为主要形式的会计管理体系。为了促进现代企业制度的发展和完善,加强企业生产经营管理,提高现代企业的科学管理水平,有必要建立一套比较健全的责任会计制度,以适应企业经营机制的转变,实现最佳经济效益和社会效益。
Responsible accounting is one of the effective systems of business management. In the “Outline of Accounting Reform and Development”, the Ministry of Finance proposed: It is necessary to establish an accounting management system that takes responsible accounting as the main form. In order to promote the development and perfection of the modern enterprise system, strengthen the production and operation management of the enterprise and improve the scientific management level of the modern enterprise, it is necessary to establish a relatively sound system of responsibility and accounting in order to adapt to the transformation of the operating mechanism of enterprises and achieve the best economic benefits and Social benefits.