责任会计也称“控制、业绩会计”。在国外是会计管理的一项内容，在我国是评价、考核企事业各个责任中心的工作成绩而实行的一种内部会计制度。它将会计数据同经济责任有机结合，对各个责任中心的工作进行考核、测定，从而达到有效地控制生产和经营过程，提高经济效益和资金使 Responsible accounting is also called “control, performance accounting.” In foreign countries, accounting management is an internal accounting system that is implemented in our country to evaluate and assess the performance of various responsibility centers in enterprises and institutions. It organically combines accounting data with economic responsibility, examines and measures the work of various responsibility centers so as to effectively control the production and operation process, enhance economic efficiency and make capital