| 推行责任会计制度 完善企业经营管理 |
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| 引用本文： | 刘杰瑜. 推行责任会计制度 完善企业经营管理[J]. 科技情报开发与经济, 2005, 15(3): 168-169 |
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| 作者姓名： | 刘杰瑜 |
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| 作者单位： | 山西西山煤电股份有限公司 |
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| 摘 要： | 分析了目前我国企业推行责任会计制度的必要性，提出了建立和推行责任会计制度应做好划分责任单位与制定责任目标，严格责任棱算和责任控制以及奖惩兑现。完善企业经营管理体制等工作。
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| 关 键 词： | 责任会计 企业管理 内部控制 |
| 文章编号： | 1005-6033(2005)03-0168-02 |
| 修稿时间： | 2004-11-05 |
Promoting the Responsibility Accounting System and Perfecting the Operation and Management of Enterprise |
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| LIU Jie yu. Promoting the Responsibility Accounting System and Perfecting the Operation and Management of Enterprise[J]. Sci-Tech Information Development & Economy, 2005, 15(3): 168-169 |
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| Authors: | LIU Jie yu |
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| Affiliation: | LIU Jie yu |
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| Abstract: | This paper analyzes the necessity of promoting the responsibility accounting system in Chinese enterprises, and points out that establishing and promoting the responsibility accounting system should divide the responsibility units and work out the responsibility targets, make rigid responsibility calculation and responsibility control, and carry out the rewards and punishments, and perfect the operation and management system of the enterprises, etc. |
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| Keywords: | responsibility accounting management of enterprise internal control |
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