责任会计的概念,目前主要有三种观点:第一、责任会计是一种通过责任核算与监督,控制企业内部各责任中心价值运动的管理活动;第二、责任会计是一种企业内部核算与监督的会计制度;第三、责任会计是为企业内部经营管理服务的信息系统。这三种观点,实际上就是对会计概念不同认识的反映,即管理活动论、会计制度论和信息系统论。把责任会计定义为会计制度和信息系统是不够准确的,因为责任会计与责任会计制度是两个不同的概念。前者是一种会计管理活动,后者是这一管理活动的统一规范。同样,责任会计与信息系统也是两个不同的概念。前者是一种会计管理活动,后者则是这种管理活动所产生的资料。所以,把责任会计作为一种管理活动的观点是恰当的。责任会计是企业内部一种控制会计,具有控制管理职能。因此,责任会计的概念,可以作如下表述:以企业内部责任单位(即责任中 The concept of responsibility accounting, there are mainly three kinds of views: First, the responsibility of accounting is a through accounting and supervision of responsibility to control the value of the internal responsibility of the enterprise management activities; Second, the responsibility of accounting is an internal accounting and supervision Of the accounting system; Third, the responsibility of accounting for the internal business management services for the information system. These three views are in fact the reflection of different understandings of accounting concepts, namely management activity theory, accounting system theory and information system theory. It is inaccurate to define responsible accounting as an accounting system and an information system because of the two different concepts of accountability and responsibility accounting. The former is a kind of accounting management activities, the latter is a unified norms of management activities. Similarly, responsible accounting and information systems are two different concepts. The former is a kind of accounting management activities, the latter is the information generated by this management activities. Therefore, it is appropriate to view responsible accounting as a management activity. Responsible accounting is a kind of control accounting within the enterprise, with control and management functions. Therefore, the concept of responsibility accounting can be expressed as follows: the internal responsibility of enterprises (ie, responsibility