论文部分内容阅读
从会计工作本身来说,推行责任会计,它体现了会计工作是一种管理活动,具有管理职能,是从传统的记账报账型发展为经营管理型的重要标志,是会计工作发挥管理作用,更好地为企业管理服务的重要方法和途径,是企业会计工作的重要组成部分,也是企业会计改革的重要内容。所以说,有基础的企业要尽快地推行责任会计。基础不完善的企业也要创造条件,加快改革步伐,把企业经济核算纳入责任会计轨道。
From the accounting work itself, the implementation of responsibility accounting, which reflects the accounting work is a management activity, with management functions, is from the traditional bookkeeping accountancy type to an important symbol of the type of management is accounting work to play a management role, The important methods and ways to better serve the enterprise management are an important part of the enterprise accounting work and an important part of the accounting reform. So, basic enterprises should implement responsible accounting as soon as possible. Enterprises with imperfect foundation also need to create conditions to accelerate the pace of reform and incorporate the enterprise’s economic accounting into the responsibility accounting track.