总体构思一、命名:“中国经济责任制会计”,简称“责任制会计”.它是各种形式的企业经济责任制的会计,是整个企业经济责任制中的一条管理系列. 二、条件:实施责任制会计的前提条件:第一、必须是全面实行经济责任制的企业单位;第二、必须是自主经营,自负盈亏,政、企合理分工、所有权与经营权分离的经济实体;第三、必须是内有配套的按劳分配、奖惩制度,外有经济法人资格,受法律保护. 三、对象:责任制会计的服务对象是责任人,是以各个岗位为会计对象. 四、原则:责任制会计应以有利于调动各方面积极性,有利于资金分管和节约使用,有利于实施按劳分配和奖罚原则出发,依照干什么,管什么,算什么的原则,建立在重补偿、重效益的基础上. The overall concept of a, named: “China’s economic responsibility system of accounting”, referred to as “responsibility system accounting”. It is the accounting of various forms of corporate economic responsibility, is the entire enterprise economic responsibility system in a management series. Second, the conditions: Prerequisites for implementing accountability accounting: First, it must be an enterprise unit that fully implements the economic responsibility system; secondly, it must be an economic entity that operates autonomously, assumes its own profits and losses, and has a rational division of labor between government and enterprises, and separation of ownership and management rights; There must be an appropriate system of distribution according to work, a system of rewards and penalties, and the qualification of an external legal person, subject to legal protection. Third, the object: The object of accountability is the responsible person, and each position is an accounting object. IV. Principles: Responsibility accounting should be conducive to mobilizing the polarities of all parties, facilitating capital management and economical use, and facilitating the implementation of the principle of distribution according to work and the principle of rewards and punishments. It should be based on the principles of what to do, what to manage, and what to count, based on heavy compensation and efficiency. Based on.