目前,企业内经济核算制的推行,给会计工作提出了新的要求。会计不仅要对产品成本、利润进行核算,而且还要对生产产品的责任者的业绩进行反映。为了保证经济责任制的顺利进行,充分发挥会计的作用,使会计工作适应经济责任制的要求,把经济责任制建立在严格的效据基础上,实行责任会计是一项有效措施。 At present, the implementation of the enterprise economic accounting system puts forward new requirements for accounting work. Accounting must not only account for product costs and profits, but also reflect the performance of those responsible for producing products. In order to ensure the smooth implementation of the economic responsibility system, give full play to the role of accounting, adapt the accounting work to the requirements of the economic responsibility system, establish the economic responsibility system on the basis of strict validity, and implement responsibility accounting as an effective measure.