如果说企业实行各种形式的承包经营责任制,是打破企业吃国家的“大锅饭”,那么,企业实行各种核算模式的责任会计,则是打破企业内部各部门和职工吃企业的“大锅饭”。所以,责任会计是随着推行承包经营责任制而产生的。它是为了适应经济责任制的要求,在企业中建立若干个责任中心、利用会计数据资料,及时反映,评价和考核这些责任 If enterprises implement various forms of contracting management responsibility system is to break the business to eat the country’s “big pot of rice,” then, the accounting practice of various accounting models of accountability, it is to break the internal departments and workers eat the enterprise “big pot” . Therefore, responsibility accounting is with the implementation of contract management responsibility system. It is to meet the requirements of the economic responsibility system, the establishment of a number of responsibility centers in the business, the use of accounting data, timely reflection, evaluation and assessment of these responsibilities