企业在追求利润最大化的同时也要求承担相应的社会责任,责任会计作为企业内部控制的一种管理制度尤为重要。本文以成都豪士特商业经营管理有限公司为例,阐述了责任会计的含义、重要内容,分析公司发展的现状及面临的问题,提出其在财务核算与管理上的解决方案,目的使企业正确运用责任会计,提高管理水平和经济效益,从而为我国零售业的发展提供建议。 In pursuit of profit maximization, enterprises also demand to assume the corresponding social responsibility. As a management system of internal control, responsibility accounting is particularly important. This paper takes Chengdu Haosite Commercial Management Co., Ltd. as an example, expounds the meaning and important content of the responsibility accounting, analyzes the status quo and problems faced by the company and puts forward its solutions in the financial accounting and management. The purpose is to make the enterprise use correctly Responsibility accounting, improve the management level and economic benefits, so as to provide advice for the development of China’s retail industry.