随着企业内部经济核算制的推行,各项改革也在不断的深化,给会计工作提出了新的要求。作为施工企业的会计,不仅要对建筑产品成本和施工利润进行核算,而且还要对施工生产过程中的责任者业绩进行反映。为了保证经济责任制的顺利进行,充分发挥会计的作用,使会计工作适应经济责任制的要求,建立责任会计是一项有效措施。现就有关方面谈点个人看法。一、责任会计的作用施工企业责任会计是为了考核和评价企业有关施工生产、业务部门的工作成果,把会计核算与经济责任紧 With the implementation of the internal economic accounting system, various reforms have been continuously deepened, putting new demands on the accounting work. As a construction enterprise accounting, not only accounting for the cost of construction products and construction profits, but also on the construction and production process to reflect the performance of those responsible. In order to ensure the smooth progress of the economic responsibility system, give full play to the role of accounting, so that accounting work to meet the requirements of economic responsibility system, the establishment of accountability is an effective measure. Now on the parties concerned personal point of view. First, the role of responsibility accounting Construction of corporate responsibility accounting is to assess and evaluate the business of construction and production, business results of the work sector, the accounting and economic responsibility tight