建立和发展责任会计是会计改革的中心内容。近年来,我国的会计理论工作者和实际工作者对此进行了热烈的讨论,取得了可喜的成绩。笔者认为其中有些问题还有进行深入探讨的必要。本文仅就什么是责任会计、经济责任制与责任会计的关系,以及责任会计的原则等几个问题,谈谈自己的一孔之见。一、什么是责任会计?对于什么是责任会计,从目前的几种有代表性的辞典,如《会计师必备》、《会计辞典》、《成本管理手册》等来看,都是把责任会计定义为一种制度。我不赞同这种看法。我认为,从根本上说,责任会计是一种管理活动。当然,我们并不否认,从一定意 Establishing and developing responsible accounting is the central content of accounting reform. In recent years, China’s accounting theory practitioners and practitioners have conducted lively discussions and achieved gratifying results. I think some of these issues as well as the need for in-depth discussion. This article only talks about his own opinion on what is the problem of responsibility accounting, the relationship between economic responsibility and accountability, and the principle of accountability. First, what is the responsibility of accounting? For what is the responsibility of accounting, from the current several representative dictionaries, such as “accountant essential”, “accounting dictionaries”, “cost management manual”, etc., are the responsibility of accounting Defined as a system. I do not agree with this view. In my opinion, responsible accounting is basically a management activity. Of course, we do not deny that from a certain meaning