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责任会计是企业内部控制的一种管理制度，实行责任会计是建立现代企业制度的客观要求和必然选择，通过责任会计将企业经营目标分解落实到企业内部的各个责任单位和责任人，并对目标的执行情况进行跟踪、记录，定期编制业绩报告。促使各责任单位加强经济核算，提高管理水平和经济效益，使企业真正成为自主经营、自负盈亏、自我发展、自我约束的经济实体。
Responsible accounting is a kind of management system of internal control. To implement responsibility accounting is an objective requirement and an inevitable choice for the establishment of modern enterprise system. Through responsible accounting, the enterprise management objectives are decomposed and implemented into all responsible units and responsible persons within the enterprise. Tracking, recording and regular performance report. Promote all responsible units to strengthen economic accounting, improve management and economic efficiency, so that enterprises truly become self-employed, self-financing, self-development, self-restraint economic entity.