责任会计制是在企业中建立若干经济责任中心,并对其分工负责的经济活动进行控制和核算的一种方法。金属回收企业的责任会计制是以购销、加工废旧金属为核算主体,以基层承包单位为核算对象,并对其分工负责的经济活动及其承包的各项经济指标进行规划、控制和考核,从而适应企业承包经营责任制的一套专 Responsibility accounting is a method of establishing several economic responsibility centers in an enterprise and controlling and accounting the economic activities for which the division of labor is responsible. Responsibility accounting of metal recycling companies is based on purchasing, processing and processing of scrap metal as the main body, and the grass-roots contracting units are the objects of accounting, and they plan, control, and assess the economic activities responsible for the division of labor and various economic indicators of their contracting. A set of specialties adapted to the contract responsibility system of enterprises