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Question

摘 要责任会计是为企业的内部经营管理服务的，它对企业组织的结构或体制以及企业内所面临的市场环境具有依附性。企业本身及所面临的外部环境的变化，必将推动责任会计的发展，责任会计应用前景将更为广泛。推行责任会计制度是为了完善现代企业制度、落实经济责任、体现人本管理理念和会计改革与发展的客观需求，但由于对责任会计的了解不够、现代企业制度尚未完全建立、会计水平和责任会计的要求不相适应、会计信息失真状况严重、考评制度不够合理、责任会计本身发展不够完善等原因的影响，我国企业在推行责任会计过程中在责任单位划分、责任指标制定、责任核算和责任奖惩实施等方面存在一系列问题。因此，企业要通过增强责任会计意识、提高会计人员素质以及建立健全责任会计内部监控体制等措施积极推行责任会计的应用。本文介绍了责任会计的基本内容，阐述了责任会计在企业管理应用中的必要性，分析了责任会计在企业管理应用中存在的问题，并提出了解决责任会计在企业管理应用中存在的问题的对策。

Answer 1

Responsible accountant is
internal operation and management of services for the enterprise, its
organization structure of enterprises or institutions and enterprises in the
face of market environment with dependence. Faced by the enterprise itself and
changes in the external environment, would further promote the development of
liability accounting and Responsible accountant application will be more
extensive. Implementation Responsible accountant system is to perfect modern
enterprise system, and implementation economic responsibility, and reflected
people this management concept and accounting reform and development of
objective demand, but because on Responsible accountant of understand enough,
and modern enterprise system has not been completely established, and
accounting level and Responsible accountant of requirements not phase
adaptation, and accounting information distortion status serious, and
evaluation system enough reasonable, and Responsible accountant itself
development enough perfect, causes of effect, in China enterprise in
implementation Responsible accountant process in the in responsibility units
Division, and responsibility indicators developed, and Responsible accountant
responsibility and rewards exist for implementing a wide range of issues.
Therefore, by enhancing the sense of Responsible accountant of enterprises,
enhance the quality of accounting personnel and establishing Responsible accountant
and internal control systems and other measures to actively promote the
application of Responsible accountant. This article describes the essential
elements of the Responsible accountant, elaborated on the necessity of the
application of Responsible accountant in enterprise management, analysis of
problems in application of Responsible accountant in enterprise management, and
resolve problems in application of Responsible accountant in enterprisemanagement strategy.

Answer 2

Responsibility accounting is to pick for the enterprise internal management service, it to enterprise organization structure or system and enterprise in the market environment faced with dependent. Enterprise itself and facing the changes in the external environment, which will push the development of responsibility accounting, responsibility accounting application prospect will be more extensive. Implementation of the responsibility accounting system is to improve the modern enterprise system, carry out economic responsibility, reflect humanistic management concept and accounting reform and the objective requirement of the development of, but the responsibility accounting understanding is not enough, the modern enterprise system has not yet fully established, accounting level and the responsibility accounting the request does not adapt, accounting information distortion serious condition, the examination system is not reasonable, responsibility accounting development itself is not perfect enough and other reasons, the influence of China's enterprises in the implementation of the responsibility accounting process in the accountability unit division, responsibility index formulated, the responsibility accounting and liability rewards and punishment implementation are a series of problems. Therefore, the enterprise to strengthen the responsibility accounting consciousness, improve accounting personnel quality and establish and perfect the system of responsibility accounting internal control measures such as the application of the active implementation of the responsibility accounting. This paper introduces the basic content of responsibility accounting, this paper expounds the responsibility accounting in enterprise management, the necessity of application, this paper analyzes the responsibility accounting in enterprise management in the application of existing problems, and puts forward some solutions to responsibility accounting in enterprise management problems existing in the application of countermeasures.

Answer 3

呵呵追问

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