我国实行的厂内经济核算制,与西方责任会计,既有相同的一面,又有不同的一面,现比较如下: 一、相同之处 1.都是在统一领导下,分级落实计划或预算指标。厂内经济核算制是实行分级归口管理、计划指标逐级分解并落实到各个基层。西方责任会计是通过划分责任层次,确定责任中心来落实计划或预算指标。 2.都是使用统一标准进行日常控制。厂内经济核算制是通过限额领料、工时定额、劳动定员等定额指标来进行日常控制。西方责任会计是按标准成本和预算控制。 3.都建立了相应的内部核算报告系统。厂内经济核算制,包括班组核算、车间核算和报告系统。西方责任会计,则为业绩考核报表系统,或称控制报表系统,并建立了相应的内部核算系统。二、不同之处 1.产生的基础不同。厂内经济核算制,是产品经济的产物,是为加强统一管理而建立的一种核算制度。而西方责任会计,则是商品经济的要求,基于分 The in-plant economic accounting system implemented in China has the same side and different aspects as the western responsibility accounting. The comparison is as follows: I. The similarities 1. Both under the unified leadership, the implementation of the plan or budget targets . The factory’s internal economic accounting system is implemented with hierarchical centralized management, and the plan indicators are decomposed step by step and implemented at all levels. Responsibility accounting in the West determines the responsibility center by dividing the level of responsibility to implement the plan or budget. 2. All use the unified standard for daily control. The in-plant economic accounting system is used for daily control through quota quotas, working hours quotas, and labor quotas. Western responsibility accounting is controlled by standard cost and budget. 3. All have established a corresponding internal accounting reporting system. In-plant economic accounting system, including team accounting, workshop accounting and reporting systems. Western responsibility accounting is a performance assessment report system, or control report system, and a corresponding internal accounting system has been established. Second, the difference 1. The basis of production is different. The factory economic accounting system is the product of the product economy and an accounting system established to strengthen unified management. Western responsibility accounting is the requirement of commodity economy, based on