一、责任会计是落实经济责任制的保证经济责任制是指经济工作中把经济责任同物质利益直接结合起来的一种管理制度。企业内部的经济责任制,是把企业的各项任务层层分解落实,明确各生产单位、职能科室和每个职工的工作任务和应承担的经济责任,并 I. Responsibility Accounting is the Guarantee of the Implementation of the Economic Responsibility System The economic responsibility system is a management system that directly combines economic responsibility with material interests in economic work. The internal economic responsibility system of an enterprise is to decompose the various tasks of the enterprise, clarify the work tasks and economic responsibilities of the production units, functional departments, and each employee.