從會計工作本身來看，管得住，理的順，推行責任會計體現了會計是一種管理活動，會計活動(清理財產、資產負債表、成本、統計等等)是從傳統的記賬報賬型發展為經營管理型的重要標志，是企業會計工作的重要組成部分，也是企業改革的重要內容。

1 當前在企業中實施責任會計的必要性和可行性
1 The accepted accomplishing of the call and achievability of albatross accounting in the enterprise

 

1.1 在企業中實施責任會計的必要性 
1.1Responsibility for the accomplishing of the call of accounting in the action 

 

From an accounting point of appearance the plan itself, albatross accounting reflects the accomplishing of a administration accounting activities, with authoritative functions, announcement agreement from the acceptable blazon of development is an important attribute of the administration type, is to play a administration role in accounting plan bigger important agency and agency of action administration casework is an important allotment of accumulated accounting work, but aswell an important allotment of accumulated accounting reform. So there is to be implemented as anon as accessible based action accounting responsibilities, but aswell the base of amiss action to actualize altitude to advance the clip of reform, the accumulated albatross into the bread-and-butter accounting accounting track.

 

1.2 在企業中實施責任會計的可行性
1.2Feasibility  accomplishing albatross accounting in the enterprise

 

In the UK to advance accumulated albatross accounting is not alone necessary, but aswell possible. Britain's albatross accounting is based on the annex on bread-and-butter albatross accounting adjustment gradually developed. Back in the 50s of the endure century, companies began to apprehend the "two-tier accounting, three-level management," the accomplishing of centralized affairs prices. Early 1960s, in the action accomplishing of bread-and-butter and abstruse indicators layers of decomposition, the atomization allotment costs of centralized management. 70s at implementing centralized settlement. 80s at implementing bread-and-butter albatross factory, the annex banks. The backward 1980s, with the accession of bread-and-butter albatross for the enactment and Western administration accounting, accounting access and alignment British albatross to develop. The 90s of endure century, forth with the enactment of a left-wing bazaar abridgement and the avant-garde action system, emerged in Handan Iron and Steel Plant created a "simulated bazaar accounting, the amount of veto" a new anatomy of accounting for a amount of responsibilities on anniversary of some enterprises has initially formed a albatross with the UK accounting ancestor features. These are our albatross accounting in enterprises to advance the conception of favorable conditions.

 

2 建立責任會計的程序
2 authorize albatross accounting procedures

 

2.1 analysis of albatross centermost to actuate the ambit of responsibility

 

Responsibility Centermost is accustomed to apparatus the bread-and-butter albatross is the albatross of the accounting basal link. Proper analysis of albatross centermost marks enterprises can finer apparatus albatross accounting. Altered types of enterprises should be in accordance with the complete bearings of their own, to actualize a altered albatross centers, according to charge and charge above the ascendancy of the ambit of altered responsibilities and management. Generally, companies usually it is the albatross of the arena and above the ascendancy of the centermost is disconnected into three above responsibilities, namely, amount centers, accumulation centers and investment centers. Amount centermost is alone amenable for controllable costs; accumulation centermost is amenable both for the cost, but aswell amenable for acquirement and profits; while investment centers both on costs, revenues and profits is responsible, but aswell amenable for the investment funds operating results.

 

2.2 albatross for advancing the budget, actuate albatross goals

 

After the enactment of the amenable units, it is all-important albatross for advancing the budget, actuate the accountability of anniversary albatross centermost of the target, the accomplishing of ambition amount management, the albatross for the amount of agglomeration sum accounting, index-linked allowance bonuses and responsibility. Anniversary albatross centermost indicator in free accountability be realistic, according to the characteristics of enterprises to advance an ambiance accessory to absolutely activate the activity of employees, convalescent bread-and-butter indicators responsibility.

 

2.3 achievement reporting, achievement appraisement conducted

 

The albatross to accord with the anniversary and the albatross to actuate their ambition achievement assessment, based on circadian achievement annal to abridge letters were compared with the amount of plan obligations albatross indicators base amount in fact completed, pursuant to the after-effects of the appraisement of anniversary albatross center, while absolutely the after-effects of anniversary albatross center, academy anniversary albatross centermost problems appropriate solutions to advance measures. In addition, anniversary accounting aeon should aswell be accounted for operating results, bread-and-butter evaluation, advance albatross indicators accommodate the base for the next accounting period.

 

3 責任會計在企業運用中存在的問題及解決對策
3 albatross accounting in enterprises use Problems and Solutions

 

3.1 Problems

 

3.1.1 archetype the West's albatross centermost ambience method. British business units in the analysis of responsibilities in the process, about accounting albatross to chase the Western model, the assorted authoritative units aural the action albatross centermost is disconnected into three, namely, amount centers, accumulation centers and investment centers as the capital albatross accounting.

 

3.1.2 The albatross to advance indicators of bare fair and reasonable. Units of the altered attributes of altered responsibilities, achievement allegory amid alternate abridgement of compatible standards, the aforementioned indicator for the achievement amount does not beggarly that companies accomplish the aforementioned contribution, it is difficult to accomplish a fair and reasonable to feel anniversary administration can not absolutely activate the activity of the workers, action and creativity, not accessory to changes in the bazaar appeal for a accelerated response.

 

3.1.3 The centralized alteration amount believability is not strong. Centralized alteration prices accustomed reasonable or not anon affect the basal interests of the albatross center, but aswell anon affect their enthusiasm. An absurd or centralized alteration amount is difficult to acquisition not alone can not abate the transaction costs, but increases the adversity of affairs amid albatross centers or bind their enthusiasm.

 

3.1.4 The appraisement adjustment is not perfect. Controllability difficult to apparatus the assumption of albatross accounting, as a ample amount of companies currently astringent overcrowding, hidden unemployment exists to capricious degrees, abridgement of accessories started up assembly accommodation of beneath than design.

 

3.1.5 the albatross and rights bootless to finer amalgamate incentives can play a role. Albatross Accounting is the albatross and rights to activity amoebic unity, but the absoluteness of bread-and-butter activity responsibilities and rights are not absolutely implementing powers, which is decidedly axiomatic in the state-owned enterprises.

 

3.2 Solutions

 

3.2.1 According to the complete situation, a reasonable analysis of responsibilities units. In the avant-garde action system, business free self, become the accountable of a bazaar economy, in the angry bazaar competition, enterprises advance advantage aswell showed agency to alter the situation. Therefore, enterprises should be encouraged to abate costs at the aforementioned time authorize centralized units can be an able allurement to aggrandize sales and actualize added profits, and advance investment efficiency, abate investment accident mechanism. This requires enterprises to acclimate to the bazaar economy, authorize a complete faculty of accumulation centers, investment centers based on enterprise-scale anatomic attributes, assembly and administration of specific altitude and centralized units, giving them ample albatross for their bread-and-butter decisions to advance action adaptability, profitability, investment accommodation and aerate action value. One of the aims is to abstain analysis of albatross centers hitchhiking, rights and responsibilities are acutely authentic for anniversary albatross center, it is able in alienated or abbreviation amid workshops, a allotment of the team, and even amid alone alternate advantage hitchhiking Behavior tendencies. So should the analysis of albatross centers mutually abased on anniversary added to accommodate the workshop, aggregation and added accessible analysis into altered albatross centers, anniversary albatross centermost that there exists in an action necessary, if a albatross centermost amid the centermost and added obligations be a authentic bazaar transaction, and such transaction costs added economical, afresh breach would be a acceptable choice. Abounding acclaimed companies accept centralized a branch, accessory aftereffect record, but accepted to be absolute successful.

 

3.2.2 The enactment of bread-and-butter accountability, albatross and rights to accomplish the letter. First, advance albatross goals. In a bazaar economy, enterprises should be based on the accumulation of raw materials, artefact sales market, financing, etc., to advance business objectives, accumulated albatross objectives central anniversary amenable assemblage should be about the all-embracing ambition to develop, apparatus every akin of the all-embracing goal. Second, the all-embracing arrangement, atomization authority. Beneath the albatross of the assemblage has been accustomed the responsibility, the albatross should be anchored in accordance with the attempt of rights, responsibilities assigned to anniversary assemblage agnate powers. Altered types of units at altered levels of responsibility, absolutely what you wish to put right, put what extent, requires accurate application based on accurate and rational principles. Pay absorption to the afterward points: First, we accept to accede the akin of superior of personnel, two is to adept decentralization efforts, do not put the chaos, reside and orderly; Third, the assumption of advantage rights and responsibilities. Third, a bright albatross to assurance the contract. Anniversary being amenable units should be bright curve of responsibility, the albatross of the responsibilities and rights of humans amenable units of abounding responsibility.

 

3.2.3 The bazaar amount is based on analytic actuate centralized alteration prices. Development of centralized alteration appraisement attempt are two: First, who accommodate articles or casework amid amount centers, as able-bodied as costs accompanying to a amount centermost albatross transfer, about at amount as an centralized alteration prices. Second, the amount of the alteration and the alteration of albatross aural the action area the articles or casework involving accumulation centermost or investment center, the accessible use of bazaar prices as a base for centralized amount and the bazaar amount is the amount of accumulation and appeal for the accumulation of articles and markets as appraisement basis. Enactment of a left-wing bazaar abridgement and the development of enterprises to accept bazaar amount as an centralized alteration prices has created favorable conditions, as the bazaar amount can be acquired in a appropriate manner, and be able to considerately and adequately reflect the advantage and competitiveness of the albatross centermost articles or services, appropriately can advance albatross centermost to advance management, abate costs in adjustment to get added profits, in accession to the bazaar amount as an centralized alteration prices aswell accomplish added albatross centers adhesive into the market, anon participate in bazaar competition, thereby acceptable the acuteness of the bazaar to reflect.

 

  3.2.4 authorize a accurate appraisement system. Achievement appraisement and appraisement centermost is one of the capital responsibilities albatross for accounting purposes, but aswell an important allotment of the accomplishing of albatross accounting reward. Therefore, companies accept to yield into anniversary their scientific, rational, complete and administering achievement appraisal. For the appraisement of altered objects, use a altered approach. For example, amount center, the capital appraisement costs or expenses, accomplishment area application accepted costs, the non-manufacturing area anniversary can be acclimated as appraisement criteria; For accumulation center, the capital aberration amid assets and amount assessment, usually to actuate the accumulated accumulation centermost anniversary standards; For Investment Center, the capital aftereffect of the appraisement of its investment, such as investment assets rate.

 

Specifically, should chase the afterward principles:

 

① should be accessory to the abiding interests of the enterprise. Albatross centermost can not alone operating after-effects in the abbreviate appellation as adjudicator of the claim of the standard, but aswell whether it is accessory to the abiding behavior of the development of enterprises.

 

② complete and about indicators base accumulation both are indispensable, if alone emphasizes a one-sided, about accept adverse effects. For archetype if the appraisement of the investment center, alone to profits can not accept how a accepted investment efficiency; alone investment adeptness standards and adios those that tend to accomplish investment centermost investment will abate its accumulation allowance is in fact acceptable for business and investment projects .

 

③ amount base and non-value targets combined. Can be bidding in budgetary achievement is important, but can not or difficult to use bill should be achievement appraisal, so as to be fair and reasonable.

 

④ controllability principle. If that appraisement factors above the ascendancy of the albatross centermost should be afar from the appraisement indicators, albatross centermost can be controlled alone partially responsible.

 

3.2.5 behavioral science-based, and advance incentives. Albatross accounting administration is effective, the key is whether activate the activity of the assorted albatross centers, the adeptness to actuate them to accomplish their all-embracing goals. Albatross Accounting able allurement to do if there is no agreement that even added and accurate planning, accounting and afresh absolute ascendancy afresh tight, austere assay and then, alone bisected done, get the adapted results. Therefore, the albatross should be aflame as the basal accounting functions, the authority of albatross accounting adjustment depends abundantly on its adeptness to accomplish action functions. Albatross accounting should be based on behavioral science-based, absolutely accede the albatross of animal behavior, the accomplishing of obligations beneath the absolute and airy rewards of animal behavior, and advance incentives. Such as through the allowance distribution, so that the amenable units and bodies amenable for the bread-and-butter allowances affiliated to job performance. About to a account basis, the anniversary bacon adjustment for albatross centermost managers added accessory to the interests of the allurement apparatus aural the action formed to activate their activity and creativity.

The greatest affection is the anniversary bacon adjustment albatross centermost managers with the interests of accessory advisers abstracted and affiliated to the amount of responsibility, accident size, operating results, with the albatross of a assembly centermost operating aeon (usually one year) as a assemblage for appraisement to actuate their akin of assets . Assets albatross centermost managers cover "base salary" and "variable income" in two parts. Base bacon which reflects the accepted assets akin managers on the market, and amphibian assets and accountability risks albatross centers, operating after-effects affiliated OK. Appropriate and Interest bacon adjustment enables added closely, there are incentives accessory to the accumulation of managers. In agreement of incentives and compensation, adopted companies can apprentice abounding aspects. As the world's bigger and a lot of acknowledged aliment account companies - McDonald's has approved a added able allurement programs: the anniversary remuneration, including basal bacon alternation administrator and annual bonuses. Regional Administrator account alternation managers to account from six aspects, these six aspects: quality, service, cleanliness, training, sales acquirement and profits. For anniversary aspect, not annoyed with 0 points, 1 point achievement is accomplished is 2 points. Absolute account is 12 credibility manager, can 40% of basal bacon as a bonus, the administrator of 11 credibility benefit of 35%, and so on. End to account an boilerplate of two and a bisected year, the absolute account of 12 credibility administrator bacon rose 12 percent, 11 credibility up 11 percent bacon manager, others by analogy. Almost all of the added acknowledged companies accept an able allurement mechanism, which is aswell a accomplished agents accommodating to break the capital reason. We rarely apprehend the ample arrival of adopted aptitude calm enterprises, it is account absorption people.

 

Responsibility accounting is an important agency of action management, action administration can no obligation avant-garde accounting. Every aspect of the able accomplishing of albatross accounting, accept to be accurate to the albatross accounting, which should not alone accent one aspect of albatross in all aspects of accounting are commutual alternation basic and basal allotment of our assorted organizations achievement Accurate planning can amend the abstraction and albatross in all aspects of accounting, the accent on albatross accounting, so that albatross accounting to bigger serve accumulated administration services.

 

Incentive albatross accounting functions already in Western countries as an centralized administration adjustment has fabricated abundant achievements, but few companies in the UK accept been noticed. So, accumulated with the complete bearings in Britain, "foreign", "foreign to me as" that will serve as an centralized administration adjustment of enterprises and be bent and implemented for convalescent the administration akin of UK businesses to enhance their all-embracing competitiveness assuredly has important applied significance.http://www.400190.com/kjzy/