责任会计是为完善经济责任制而建立的一种内部会计管理活动。它是在企事业单位内部经济责任制的基础上.运用会计方法.以货币计价的形式对有关责任单位在生产经营过程中的耗费、占用和成果进行核算与控制,并按责权利相结合的原则加以评价,考核和奖惩的一种内部会计核算体系,每个 Responsible accounting is an internal accounting management activity established to improve the economic responsibility system. It is the internal economic responsibility system of enterprises and institutions on the basis of the use of accounting methods in the form of currency denominated in the production and operation of the responsible unit in the process of consumption, occupation and results of accounting and control, and according to the right combination of responsibility The principle of evaluation, assessment and rewards and punishments of an internal accounting system, each