关于责任会计的模式,目前会计界有两种代表性观点:第一种观点主张实行单轨制;第二种观点主张实行双轨制。当然,这里单轨制和双轨制主要是从核算角度来看责任会计和财务会计关系的。从其他角度来看,可能还有其他模式。如从核算层次来划分,可分为集中型核算模式和分散型核算模式;从所起的作用角度来划分,可分为以成本指标为主要内容的核算模式和以利润指标为主要内容的核算模式。所谓单轨制是指财务会计和责任会计并轨核算,存原有财务会计核算基础上,增设某些会计科目或二级科目,或在有关明细帐中增设专栏,或在分类帐系统之外增设 With regard to the model of responsible accounting, there are currently two representative views in accounting: the first one advocates monopoly system; the second one advocates two-track system. Of course, monorail and double-track here mainly from the accounting point of view of the responsibility of accounting and financial accounting. From other perspectives, there may be other patterns. Divided from the accounting level, can be divided into centralized accounting mode and decentralized accounting mode; from the perspective of the role of division can be divided into cost indicators as the main content of the accounting model and profit indicators as the main content of the accounting mode. The so-called monorail system refers to the financial accounting and accountability accounting merger accounting, save the original financial accounting basis, the addition of some accounting subjects or two subjects, or add a column in the relevant sub-ledger, or in addition to the ledger system