责任会计的几个主要理论问题

责任会计的对象是企业各责任单位可控的经济活动,其主要内容是划分责任中心、明确责任内容、制订经营目标、落实措施、进行责任控制与考评等。对责任的考核不仅要定性,更要定量;既要有价值指标,又要有非价值指标。责任会计本质上是与各种形式的经济责任制相适应,运用会计测定、反映不同责任者的工作业绩并同经济管理者的责任与报酬结合起来的会计管理体系,它与财务会计既有联系又有区别。

Several Theoretical Problems about Responsibility Accounting

Responsibility accounting measures activities controlled by different accountability units of the enterprise.That is to divide the accountability center,definite the responsibility contents,formulate the business objective,enforce the measures,and make the responsibility control and evaluation.The evaluation indexes of responsibility are both qualitative and quantitative,both of value and of non-value.In essence,responsibility accounting is an accounting management system that adapts to different types of economic liability system,uses accounting measurement to reflect the performance of different persons,and combines responsibility with returns of management level.Resposibility accounting relates to financial accounting,but differs from it.