一、责任会计系统与业绩管理 责任会计的要旨就是把任何一个的组织,包括盈利的和不盈利的,化为若干个细小的单位,按照其承担的责任,赋予一定的权力;依据其财务业绩完成情况给予其一定的报酬,从而调动员工的积极性。我国通常称为“划小核算单位”。 First, the responsibility accounting system and performance management The essence of the responsibility accounting is to any one organization, including profit and not profit, into a number of small units, in accordance with their responsibilities, to give certain powers; based on their financial performance Completion of the situation to give some of its remuneration, so as to mobilize the enthusiasm of staff. Our country is often referred to as “planning small accounting units.”