在推行企业责任会计中,各企业都应根据内部经营特点和管理要求,采用不同的责任会计核算模式,采用的模式是否符合本企业的实际情况,对推行责任会计起着重要的作用,笔者认为目前阶段的责任会计核算模式就工业而言可划分 In the implementation of corporate responsibility accounting, all enterprises should adopt different accountability accounting models according to the internal operating characteristics and management requirements. Whether the adopted model accords with the actual conditions of the enterprise plays an important role in the implementation of responsibility accounting. According to the author’s opinion The current accountability accounting model can be divided in terms of industry