一、责任会计及考核的意义随着知识经济及信息时代的到来 ,现代企业不得不改变其原有的经营方式（集权经营） ,向多样化、多元化的方向发展 ,使企业的规模越来越大。一个公司往往下设几个分公司、事业部、分厂、研究所等。在这种情况下 ,企业的高级领导不可能对下属单位的所有 First, the significance of accounting and assessment of responsibility With the knowledge economy and the advent of the information age, the modern enterprise had to change its original mode of operation (centralized management), diversified and diversified direction, so that the scale of enterprises more and more The bigger A company often consists of several branches, divisions, factories, research institutes and so on. In this case, the senior leadership of the business can not be owned by subordinate units