CAJ | 학술논문

以责任会计为主要形式的会计管理体系引入我国会计领域已有很长时间,但在企业中始终没有得到普遍的应用。当前,责任会计推广应用中存在的问题是企业管理体制的影响,陈旧观念的阻碍,推广应用方法不得当,会计信息失真严重。加快责任会计推广应用,应完善管理体制,合理确定责任中心;强化责任意识,增强会计法制观念;整顿工作秩序,强化会计人员素质;深化企业改革,促进推广以及应用。
이책임회계위주요형식적회계관리체계인입아국회계영역이유흔장시간,단재기업중시종몰유득도보편적응용。당전,책임회계추엄응용중존재적문제시기업관리체제적영향,진구관념적조애,추엄응용방법불득당,회계신식실진엄중。가쾌책임회계추엄응용,응완선관리체제,합리학정책임중심;강화책임의식,증강회계법제관념;정돈공작질서,강화회계인원소질;심화기업개혁,촉진추엄이급응용。
As the main form of accounting management system,the responsibility accounting has been introduced into China for a long time,but it has not been applied universally in enterprises.The problems of responsibility accounting now in the application include the intervention of enterprise management system,the obstacle of stereotyped views,the improper spread and application methods,and the serious distortion of accounting information.To speed up the popularity and application of responsibility accounting,enterprises should perfect management systems,ascertain in a reasonable way the responsibility center,strengthen the awareness of responsibility and the accounting concept of a legal system,rectify the work order,intensify personnel quality,deepen enterprise reform,and promote the popularization and application