最近,我国一些企业先后试行责任会计,有的实行“两套帐”的双轨核算,并取得了初步的成果。企业实行责任会计制度,是为了对生产经营活动进行有效的管理与控制。因而可以说责任会计以它自己的独特形式形成的一种管理与控制体系,有一整套的记录、报告、考核和评价制度,与财务会计并列,形成企业经营管理中相辅相成的“两套帐”。所谓“两套帐”企业按两种程序、两套制度进行核算而形成的两套会计帐表,以分别满足企业对 Recently, some enterprises in our country have successively piloted responsible accounting, and some have implemented the “two accounts” dual-track accounting and have achieved initial results. The enterprise implements the responsibility accounting system in order to effectively manage and control the production and business activities. It can be said that responsibility accounting in its own unique form of a management and control system, a set of records, reports, assessment and evaluation system, and financial accounting juxtaposed, forming a business management complement each other “two sets of accounts.” The so-called “two sets of accounts” according to two procedures, two sets of accounting system formed two sets of accounting statements, respectively, to meet business-to-business