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责任会计是会计职能向企业内部纵深发展而出现的一种会计控制体系。其直接对象是企业内部各级各单位的价值运动,但最终还是涉及到人的工作业绩.只有调动企业内部广大工人和管理人员的主观能动性,才能从根本上保证企业的目标顺利实现。实践证明,往往制度的失误就在于忽视了人的因素。怎样的责任中心才有利激发职工士气?怎样的责任目标才能诱发职工工作热情?怎样的奖惩制度才有利于保证更高的工作效率?显然,这就要从行为科学角度去掌握职工的心理和行为规律,在责任会计中正确、恰当地运用“激励”理论。
Responsibility accounting is an accounting control system that emerges from the deepening of accounting functions to the internal development of the company. Its direct target is the value movement of all levels within the company, but in the end it still involves people’s performance. Only by mobilizing the subjective initiative of the majority of workers and managers within the company can we fundamentally guarantee the smooth realization of the company’s goals. Practice has shown that often mistakes in the system lie in the neglect of human factors. What kind of responsibility center will be helpful to motivate staff morale? What kind of responsibility goals can induce employee enthusiasm? What kind of rewards and penalties system is conducive to ensuring a higher efficiency of work? Obviously, this requires mastering the psychological and behavior of employees from the perspective of behavioral science. Laws, the correct and appropriate use of “incentive” theory in liability accounting.