一、责任会计的概念 责任会计亦称控制业绩会计，是为了适应技术经济责任制的要求，在本单位建立若干责任中心，并对它们分工负责的技术经济活动进行规划与控制的一套专门制度：具体到医院来说，是指按医院各科室的业务性质，将医院一定时期内管理目标中的质量、经济指标进行预 First, the concept of responsibility accounting Accountability accounting, also known as performance accounting, is to meet the technical and economic responsibility system requirements, the establishment of a number of responsibility centers in the unit, and their division of labor responsible for technical and economic activities to plan and control a set of specialized systems : Specific to the hospital, refers to the hospital by the nature of the business departments, the hospital within a certain period of time the management objectives of the quality and economic indicators of pre-