现代企业发展对责任会计提出了更高要求,但现行企业管理中责任会计并没有得到应有重视。为此,本文首先对责任会计的概念、实施原则及必要性进行了阐述,进而分析了当前主要面临的问题并指出几个应把握的要点。 The development of modern enterprise puts forward higher requirements on responsibility accounting, but the responsibility accounting in the current enterprise management has not got the attention it deserves. To this end, this article first describes the concept of accountability, the principles and the necessity of implementation, and then analyzes the main problems facing the current and points out several points to be grasped.