不少企业从实践中体会到，责任会计不仅是加强企业内部管理的一种手段，而且是完善企业经营机制的重要环节。它不仅能够促进企业经济责任的落实，为企业内部经济责任制服务，而且在加强企业经济核算，巩固和完善企业内部经济责任制，提高企业经济效益中发挥了越来越显著的作用? Many companies have learned from practice that responsibility accounting is not only a means of strengthening internal management of enterprises, but also an important part of improving the operating mechanism of enterprises. It not only promotes the implementation of corporate economic responsibilities, serves internal corporate economic responsibility, but also plays an increasingly significant role in strengthening corporate economic accounting, consolidating and improving internal corporate economic responsibility systems, and improving corporate economic efficiency.