《山东财会》1989年第2期发表了郑曙东同志的“试比较财务会计与责任会计的异同”一文,文章认为财务会计与责任会计的区别在于:1.财务会计的一致性和责任会计的差别性。从二者自身的要求看:国家为了宏观控制的需要,要求各地、各单位、各部门按规定逐级汇总经济资料,反映经济活动状况。为此,国家制订了种种会计制度,对会计科目的名称、编号和内容、会计帐表的格式、项目、编报程序、报送单位、送达时间都作了严格的规定,会计只有执行统一的计划、制度、指标体系和计算方法,才有利于各地、各部门按一定的组织系统汇 “Shandong Finance” 1989 the second issue of Comrade Zheng Shudong “try to compare the similarities and differences between financial accounting and liability accounting,” a article that the difference between financial accounting and accountability lies in: 1. Financial accounting consistency and responsibility accounting The difference. Judging from their own requirements, the state requires that all localities, units and departments, in order to meet the needs of macro-control, compile the economic data one by one as required and reflect the economic activities. To this end, the state has formulated a variety of accounting systems, the title of the account title, number and content, the format of accounting statements, projects, preparation procedures, reporting units, delivery time has made strict rules, accounting, only the implementation of unity The plan, the system, the index system and the calculation method, is advantageous all over, each department according to the certain organization system remit