摘要
本文首先概括总结了责任会计的中国特色,进而指出我国对责任会计的研究与运用中还存在许多问题:再次,较为详细的介绍了责任中心的建立步骤,强调指出了传统对责任中心划分的弊病,并进而按照价值链对企业的责任中心进行了重新划分。最后,为各责任中心设计了一套财务指标与非财务指标相结合的绩效评价指标体系。
First, this thesis summarizes the special features of Chinese responsibility accounting, then further points out a lot of questions of researching and applying responsibility accounting. Secondly, the thesis clearly introduces the steps of establishing responsibility center, and especially shows the disadvantages of traditional dividing responsibility center, then further differentiates responsibility center according to enterprise's value chain again. Finally, the thesis designs financial and nonfmancial measures of performance evaluation for every responsibility center.
出处
《广东交通职业技术学院学报》
2004年第2期90-93,共4页
Journal of Guangdong Communication Polytechnic
