我们认为 ,责任会计系统（ＲＡＳ）作为西方企业行之有效的内部管理制度 ,较之我国企业实行的内部经济责任制 ,更具系统性、科学性、高效性和法律约束及激励作用 ,值得借鉴。１我国企业内部经济责任制现状及发展要求面对其他经济成分的崛起和瞬息万变的市场 ,我国大部分国有企 In our opinion, the responsibility accounting system (RAS), as an effective internal management system for western enterprises, is more systematic, scientific, efficient, legal and incentive than the internal economic responsibility system implemented by Chinese enterprises and is worth learning from. . 1 China’s internal economic responsibility system status and development requirements Faced with the rise of other economic sectors and rapidly changing market, most of China’s state-owned enterprises