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在如今企业发展过程中,要建立与企业自身发展相对应的管理制度。而责任会计制度作为新时代一种行之有效的制度,具有着权利和责任分明、产权清晰等一系列的特点,对我国现代企业的发展起着一定的积极作用。本文就责任会计制度的内涵和发展过程进行阐述,研究和讨论了责任会计制度在企业财务管理的过程中起到的作用和应用过程。
In today’s business development process, we must establish a management system corresponding to the development of enterprises. As a well-functioning system in the new era, the responsibility accounting system has a series of features such as clear rights and responsibilities, clear property rights and so on. It plays an active role in the development of modern enterprises in our country. This article elaborates the connotation and development process of the responsibility accounting system, and studies and discusses the role and application process of the responsibility accounting system in the process of enterprise financial management.