责任会计引入我国会计领域已有很长时间,但在企业中仍没有得以普遍应用。财政部在《会计改革与发展纲要》中明确提出,深化会计改革必须“建立以责任会计为主要形式的企业会计管理体系。”因此由现状人手,分析推广应用责任会计过程中所面临的问题,有针对性予以解决,从而加快责任会计在企业中的推广应用,是深入贯彻《会计改革与 It has been a long time since the responsibility accounting was introduced into China’s accounting field, but it still has not been widely applied in the enterprises. In the “Outline of Accounting Reform and Development,” the MOF stated clearly that deepening accounting reform must “establish an enterprise accounting management system that takes responsibility accounting as the main form.” Therefore, from the current manpower, analysis and promotion of the application of accountability in the accounting process Problems, targeted to be resolved, so as to accelerate the accountability of accountants in the promotion and application of enterprises, is to thoroughly implement the "accounting reform and