论文部分内容阅读
近年来，中国经济界、会计界对责任会计的研究越来越重视。但如何进一步发展和完善责任会计理论，尽快建立一套具有中国特色的责任会计方法体系，还面临许多亟待解决的问题。就中国企业推广责任会计的必要性和可能性、建立责任会计系统的原则和设想以及需要注意的问题进行探讨。
In recent years, Chinese economic circles and accounting circles have paid more and more attention to the study of responsible accounting. However, how to further develop and improve the theory of responsible accounting and establish a set of responsible accounting methods with Chinese characteristics as soon as possible, and still face many problems to be solved urgently. The necessity and possibility of Chinese enterprises promoting liability accounting, the principles and assumptions of establishing responsibility accounting system, and the issues needing attention are discussed.