论文部分内容阅读
责任会计,概括地讲,是责任者在企业内部某管辖范围里必须承担的经济责任,通过会计数据表现出来并加以控制和考核,以调动责任者的主观能动性,使其尽职尽责,达到完成企业总目标的一种信息系统。近几年来,责任会计作为一种新兴的管理会计科学,已在我国工业企业中被普遍采用并收到了良好效果。农业科研单位责任会计是什么?是否需要?怎样应用?本文就这一问题作初步探讨。一、农业科研单位责任会计概念及特性农业科研单位责任会计是一种内部管理信息系统,以调动农业科研人员、科研管理人员的积极性,促使研究所出成果、出人才、出效益为目的。对研究所(院)内部实施预
Responsible accounting, in a nutshell, is the economic responsibility that the responsible person has to assume within a certain jurisdiction within the enterprise. It is manifested and controlled and evaluated through accounting data in order to mobilize the subjective initiative of the responsible persons, to fulfill their due diligence and achieve the goal of completing the enterprise An overall goal of an information system. In recent years, as a new management accounting science, responsible accounting has been widely adopted in industrial enterprises in our country and received good results. What is the accountability of agricultural scientific research units? Need? How to use? This article on this issue for a preliminary study. I. Concept and Characteristics of Responsibility Accounting for Agricultural Research Institutions Responsibility accounting is an internal management information system that aims to mobilize the enthusiasm of agricultural researchers and scientific research managers and promote the research to produce results, generate talents and make profits. Predecessor Institute (Institute) internal implementation