完善我国责任会计的举措

目前,责任会计制度在我国存在许多问题,有待进一步完善。可以通过健全单一责任成本,建立既着眼于企业又注重政府各经济管理部门的双重责任成本制;通过完善反映投资收益的指标,将两种指标综合进行评价,并将利润与投资单独考核;通过全面分析工作业绩,建立科学的奖罚制度;通过建立由各级管理人员和职工组成的内部经济仲裁机构、调解和裁决经济纠纷等方式,从而建立和健全符合我国社会主义市场经济规律、有中国特色的责任会计制度并在实践中总结经验,不断深化和提高。

Current Problems of Responsibility Accounting and Its Improvement

At present, responsibility accounting system in our country has many problems and needs to be further improved. This paper puts forwards the following suggestions: improving the system of single liability cost, and building a costing system of dual responsibility for enterprises as well as departments of economic management; appraising synthetically two indexes through improving the index reflecting investment yield and examining profit and investment respectively; establishing a scientific award-punishment system according to work performance after the multi-analysis of working efforts; building the internal arbitral body of economy composed of personnel and employees of all levels of management, to mediate and judge economic dissensions, etc.; setting up and perfecting the Chinese-feature responsibility accounting system in conformity with the laws of social market economy, summing up experience and deepening the system.