摘要
以责任会计为主要形式的会计管理体系引入我国会计领域已有很长时间,但在企业中始终没有得到普遍的应用。当前,责任会计推广应用中存在的问题是企业管理体制的影响,陈旧观念的阻碍,推广应用方法不得当,会计信息失真严重。加快责任会计推广应用,应完善管理体制,合理确定责任中心;强化责任意识,增强会计法制观念;整顿工作秩序,强化会计人员素质;深化企业改革,促进推广以及应用。
As the main form of accounting management system,the responsibility accounting has been introduced into China for a long time,but it has not been applied universally in enterprises.The problems of responsibility accounting now in the application include the intervention of enterprise management system,the obstacle of stereotyped views,the improper spread and application methods,and the serious distortion of accounting information.To speed up the popularity and application of responsibility accounting,enterprises should perfect management systems,ascertain in a reasonable way the responsibility center,strengthen the awareness of responsibility and the accounting concept of a legal system,rectify the work order,intensify personnel quality,deepen enterprise reform,and promote the popularization and application
出处
《商业经济》
2012年第10期93-94,共2页
Business & Economy
关键词
责任会计
推广应用
问题
对策
responsibility accounting
application
problems
countermeasures
