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责任会计是以责任人或责任单位为会计主体,责权利相结合的企业内部管理形式,在长期的实践中,我国会计理论与实际工作者一方面根据本国的经验,另一方面借鉴西方责任会计的理论与实践,不断探索,开拓,初步形成一套具有中国特色的责任会计理论与方法体系。然而,近年来,责任会计在不少大中型企业中却陷入困境。令人困惑,发人深省。这种困境具体表现在哪些方面?根源有几端?本文旨在对此作一肤浅的剖析,以期为探求摆脱困境的对策提供依据。
In the long-term practice, accounting theory and actual workers in our country, on the one hand, based on their own experience, on the other hand, learn from the accountability of the West Theory and practice, continue to explore, develop, initially formed a set of Chinese characteristics with the responsibility of accounting theory and method system. However, in recent years, responsible accounting has been in trouble in many large and medium-sized enterprises. Confusing, thought-provoking. What are the specifics of this predicament and the root causes? The purpose of this article is to provide a superficial analysis of this predicament, in order to provide a basis for seeking solutions to the predicament.