责任会计理论新探重庆商学院教授李孝林《会计改革纲要（试行）》对于基层单位的会计工作改革，提出“以责任会计为主要形式，完善单位内部责任核算和监督体系。”责任会计建立没有？带着这个问题到实行经济责任制的企业去调查。以责任会计的基本内容即：建立责任单位、编... A new exploration of the theory of responsibility accounting LI Xiao-lin, Professor of Chongqing University of Commerce “Outline of Accounting Reform (Trial)” For the reform of accounting work in grassroots units, the article proposes that “responsibility accounting should be taken as the main form to improve the accounting and supervision system of internal accountability.” Take this issue to the enterprises that implement economic responsibility system to investigate. To accountability of the basic content that is: the establishment of responsible units, editors ...