该书是中国人民大学贺南轩和林钢两位同志承担的国家教委“七五”重点科研项目“中国责任会计研究”的成果。推行责任会计是我国会计改革纲要规定的重要内容之一。该书系统、全面地论述了西方的责任会计和我国各种形式的企业内部经济核算制,对比了两者的异 The book is the result of “China Responsibility Accounting Study”, a key scientific research project undertaken by the State Board of Education during the “Seventh Five-Year Plan” undertaken by two comrades, He Nanxuan and Lin Gang from Renmin University of China. The implementation of responsible accounting is one of the important contents stipulated in the outline of accounting reform in our country. The book systematically, comprehensively discusses the responsibility accounting in the West and various forms of enterprise internal economic accounting system, compared the difference between the two