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随着现代企业制度的建立和完善,激励机制、制衡机制、绩效考评机制和监督问责机制的自身建设和四项机制间的协作、链接将日益成为影响企业发展管理的重要内容。作为现代管理会计学重要组成部分的责任会计,应该可以在以制衡机制为基础,紧密联系激励机制和绩效考评机制,服务监督问责机制中,大有潜力和作为。本文简要概括了责任会计的理论模型和主要功能,提出了企业创建责任会计应采取的相关重要举措,及应注意解决的有关问题,探讨了创建责任会计与促进企业发展管理间的相互影响。
With the establishment and perfection of modern enterprise system, self-construction of incentive mechanism, check-and-balance mechanism, performance evaluation mechanism and supervision of accountability mechanism and the cooperation among the four mechanisms, the link will increasingly become an important content affecting the development and management of enterprises. As an important part of modern management accounting, responsible accounting should have great potentials and behaviors in the mechanism of accountability based on checks and balances, in close connection with incentive mechanism and performance evaluation mechanism, and service supervision. This article briefly summarizes the theoretical model and main functions of responsible accounting, puts forward some important measures that enterprises should take to establish responsible accounting, and some problems that should be paid attention to, and discusses the interaction between creating responsible accounting and promoting the development of enterprise management.