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面对日益激烈的市场竞争,企业为获得和保持竞争优势,在开拓并完善其外部市场的同时,更应该建立一种良性高效的内部控制制度,以此来加强其内部管理,充分挖掘内部潜力。责任会计实质上是企业为了强化内部管理责任而实施的一种内部控制制度。本文通过对责任会计的理论研究,分析责任会计在我国推广应用难的原因基础上,提出具有一定的现实指导意义的完善该制度的建议。
Faced with increasingly fierce market competition, in order to gain and maintain a competitive advantage, enterprises should, in addition to developing and improving their external markets, establish a more benign and efficient internal control system so as to strengthen their internal management and fully exploit their internal potentials . Responsible accounting is essentially an internal control system implemented by an enterprise in order to strengthen its internal management responsibilities. Based on the theoretical study of responsibility accounting and the analysis of the reasons why liability accounting is difficult to popularize and apply in China, this paper puts forward some suggestions to improve the system with some practical significance.