贯彻责任制是管理的一条基本原则。据此,实施责任会计,为企业管理贯彻执行责任制提供数据,进行考核,不能不是管理会计的—个核心问题。要贯彻责任制,就需要具备以下几个条件: (1) 确定对一定的工作负责的责任者。责任者可以大至企业内部的分厂、分公司、分店,以至车间、部门,小至工段、班组、柜组、施工队、个人。原则应当是所负的经济责任和其他责任者的经济责任界限分明。 (2) 为责任者确定一个可以计量的目标和标准。 (3) 有一个完整的计算、记录,和报告责任者工作成绩的制度,可据以将目标和成绩相对比,使责任者明白其功过。 Implementing the responsibility system is a basic principle of management. Accordingly, the implementation of accountability for accountability, enterprise management implementation of the responsibility system to provide data, assessment, can not but managerial accounting - a core issue. To implement the responsibility system, you need to have the following conditions: (1) to determine the responsible person for a certain job. Responsibility can be as large as the internal branches, branches, branches, as well as workshops, departments, as small section, team, cabinet group, construction team, individuals. The principle should be the economic responsibility of the other responsible persons and the economic responsibilities of the other persons. (2) Identify a measurable goal and standard for the responsible person. (3) There is a complete system for calculating, documenting, and reporting the results of those responsible for performance, which can be compared to goals and achievements so that those responsible know what they have done.