责任会计亦称事中控制会计 ,是以企业内部各部门经营管理责任为对象 ,反映和控制各部门、各单位以及职工个人责任履行情况的一项会计业务。责任会计的主要内容是 :在企业内部划分责任中心 ;在区分可控指标和不可控指标的基础上确定责任目标 ;建立责任核算体系 ,对责任单位的责 Responsible accounting is also known as controlling accounting and is an accounting business that reflects and controls the fulfillment of individual responsibilities of various departments and units as well as the management of individual departments within an enterprise. The main contents of the responsibility accounting are: division of responsibility within the enterprise center; to distinguish between controllable indicators and uncontrollable indicators on the basis of determining the responsibility of the target; the establishment of responsibility accounting system, the responsibility of the responsible unit