责任会计与财务会计(以下称二者)相结合主要是指二者的机构人员、核算方式方法、信息资料等方面的相互渗透、相互吸收和相互利用。这对推行责任会计、促进承包经营责任制很有必要。但目前有不少企业的二者结合,存在着很多问题,没有达到结合的目的,主要是没有遵循一定的原则和方法,现就此谈点不成熟的看法。一、二者结合的原则1、充分发展原则。它是指二者结合必须使二者得到比较充分的发展。二者各自都具备完整的理论体系和工作程序,必须分析各自的体系、内容、 The combination of liability accounting and financial accounting (hereinafter referred to as the two) mainly refers to the mutual penetration, mutual absorption, and mutual utilization of the institutional personnel, accounting methods, and information materials. This is necessary to promote accountability accounting and promote contract responsibility system. However, at present there are many companies that combine the two, there are many problems, there is no purpose to achieve integration, mainly because they do not follow certain principles and methods. We are now talking about immature views. First, the principle of combining the two, the principle of full development. It means that the combination of the two must make the two fully developed. Both of them have a complete theoretical system and working procedures and must analyze their respective systems and contents.