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目前,见之于会计专业刊物的关于责任会计的论文颇多,但细细研读,发现对责任会计的核心问题即责任中心的自控问题,却研究较少。有的文章仅仅指出责任中心只对“可控成本”负责,至于什么是“可控成本”,在什么条件下才可控,怎样才能实现可控?则避而不谈。有的文章虽有所涉及,但太简单、太笼统,不足以充分说明责任中心的自控问题。因此,详细探讨责任中心的自控原理,即责任中心对其行为后果负全面责任(自控)的准则是什么,责任中心在什么条件下才处于自控状态,
At present, there are many papers on liability accounting that are found in the accounting professional journals. However, after careful study, it has been found that the core issue of liability accounting is the problem of self-control of responsibility centers. Some articles merely pointed out that the responsibility center is only responsible for “controllable costs”. As for what is “controllable cost”, under what conditions it is controllable, and how can it be controlled? Although some articles are involved, they are too simple and too general to fully explain the problem of self-control of the responsibility center. Therefore, the principle of self-control of the Responsibility Center is discussed in detail, that is, what are the criteria for the responsibility of the Responsibility Center to bear full responsibility for its consequences (self-control), and under what conditions will the Responsibility Center be in a state of self-control?