| 浅谈企业责任会计制度的建立 |
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| 引用本文： | 张秀杰,褚文凤.浅谈企业责任会计制度的建立[J].企业技术开发,2006,25(6):115-116,125. |
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| 作者姓名： | 张秀杰 褚文凤 |
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| 作者单位： | 辽宁信息职业技术学院,辽宁辽阳111000 |
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| 摘 要： | 文章认为在市场经济条件下,企业间的竞争日益激烈,为了在市场竞争中立于不败之地,企业既要面向市场,又要有一套完整的、科学的管理体系,因此企业必须要加强单位内部管理,建立责任会计制度。
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| 关 键 词： | 责任会计制度 责任中心 建立 |
| 文章编号： | 1006-8937（2006）06-0115-02 |
| 收稿时间： | 2006-03-20 |
| 修稿时间： | 2006年3月20日 |
Simple discussion on the establishment of the responsibility accounting institutions in the enterprise |
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| ZHANG Xiu-jie,CHU Wen-feng.Simple discussion on the establishment of the responsibility accounting institutions in the enterprise[J].Technological Development of Enterprise,2006,25(6):115-116,125. |
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| Authors: | ZHANG Xiu-jie CHU Wen-feng |
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| Abstract: | In the market economy, the growing competition among enterprises, in order to make the market competition invincible, enterprises must be market-oriented, but also have a comprehensive and scientific management system, enterprises must strengthen corporate inner management and establish the responsibility accounting institutions. |
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| Keywords: | responsibility accounting institutions responsibility center establishment |
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