国营场圃实行多种形式的承包经营责任制后,迫切要求会计核算及时、具体而有效地考核责任者各项经济活动的业绩,并据以确定劳动报酬和奖惩。传统的会计核算不能适应这一需要。推行现代管理会计中的责任会计,可以有效地解决这一问题。但现在国营场圃大多数还没有将责任会计运用于实践。现就国营场圃推行责任会计的有关问题,作些介绍与探索。责任会计以经济责任制的责任承担者形成的各个中心为主体,以责、权、利相统一的机 After the state-owned farms and nurseries implement various forms of contract responsibility system, they urgently require the accounting to assess the performance of various economic activities of the responsible person in a timely and concrete and effective manner and determine the labor rewards and rewards and punishments. Traditional accounting cannot adapt to this need. The implementation of responsibility accounting in modern management accounting can effectively solve this problem. However, most of the state-run farms have not yet applied responsibility accounting to practice. Now we will introduce and explore some issues related to the implementation of liability accounting in the state-run farms. Responsibility accounting takes the center formed by the responsibility-holders of the economic responsibility system as the main body and uses the unity of responsibility, power, and interest.