责任会计也称控制、考核会计,是为了加强企业内部经营管理,满足经济责任制的需要,以内部各个责任单位和责任项目应承担的经济责任为对象进行的核算,并借以进行考核评价不同层次责任者在可控范围内经济活动的成绩,从而将会计诱导到企业的生产、技术、经营等领域,对责任单位和责任者的财务活动进行严密控制的一种会计管理制度.它是在成本会计的基础上,实行分级分权管理体制的产物,也是现代管理会计的重要组成部分.如何将责任会计的科学理论在企业中加以运用,以促进改善经营管理,谈谈粗浅的看法. Responsibility accounting is also called control and assessment accounting. It is to strengthen the internal management of enterprises and meet the needs of the economic responsibility system. The accounting for the internal responsibility of each responsible unit and the responsibility of the project is taken as the object, and different levels are evaluated and evaluated. Responsibility for the achievement of economic activities within a controllable range, thereby inducing accounting into the enterprise’s production, technology, business, etc., and an accounting management system that closely controls the financial activities of responsible units and responsible parties. It is at the cost. On the basis of accounting, the product of a hierarchical and decentralized management system is also an important part of modern management accounting. How to apply the scientific theory of liability accounting in enterprises to promote improved management and talk about superficial views.