责任会计核算,就是以企业财务部门为金厂经济核算中心,把厂部(核算企业管理费)、供应科、销售科和各车间作为相对独立的经济核算点.财务部门运用会计手段,对各核算点所承包的各项经济责任指标进行全面经济核算.责任会计核算与财务部门的核算相互对应、统一.其资料既可作为考核各核算点的经济责任的依据,又可为财务部门所利用,是企业进行会计核算的组成部分. 为了进行责任会计核算,企业财务部门应增设三个会计科目: Responsible accounting, is the financial sector as the financial center for the gold factory, the factory (accounting for corporate management fees), supply department, sales department and the workshop as a relatively independent economic accounting point. The financial sector using accounting instruments, each The accounting point of the contracted economic responsibility indicators for a comprehensive economic accounting.Responsible accounting and accounting of the financial sector correspond to each other and its unity.The information can be used as a basis for assessing the economic responsibility of the accounting point, but also for the financial sector to use , Is an integral part of the enterprise accounting.In order to carry out the responsibility of accounting, corporate finance department should add three accounting subjects: