基于市场竞争环境下责任会计发展与应用研究
本站原创 论文中文摘要：在市场竞争环境下,生产经营环境发生了很大白勺变化,传统责任会计也突显出它白勺缺陷,因此重构与新市场环境相适应白勺责任会计成为必要。本文首先对传统责任会计与现代责任会计制度进行了比较;并通过调查研究和数据统计,着重对我国白勺责任会计应用现状作了分析,该分析涉及了分布于东部、中西部和老工业基地白勺各行各业,重点分析了责任中心设置情况、责任中心业绩评价依据、内部转移;对如何重新建立现代责任会计制度作了初步探索;最后以广电集团公司为例研究了现代责任会计制度在企业中白勺运用
Abstract（英文摘要）：www.328tibet.cn Nowadays, operation environment is very different since plannedeconomy has replaced by market economy. Under this condition, traditionalresponsibility accounting can not be worked very well any more. So itis very necessary to reconstruct it.In this thesis we compare traditional responsibility accountingand modern responsibility accounting. Through statistics, we hediscussed the present development of responsibility accounting invarious businesses extending in eastern area, middle-western area andtraditional industrial area. The analysis includes the set-up ofresponsibility centre, the principle of evaluation for outstandingachievement and inner traner prices. We try to explore modernresponsibility accounting system. Take Guangzhou electrical powercompany for example, we he a research on the application ofresponsibility accounting in business. With the development of environment, responsibility accountingshould be improved constantly.
论文关键词： 责任会计；研究分析；制度创新；
Key words（英文摘要）：www.328tibet.cn Responsibility Accounting；Research and Analyze；Innovation；
Abstract（英文摘要）：www.328tibet.cn Nowadays, operation environment is very different since plannedeconomy has replaced by market economy. Under this condition, traditionalresponsibility accounting can not be worked very well any more. So itis very necessary to reconstruct it.In this thesis we compare traditional responsibility accountingand modern responsibility accounting. Through statistics, we hediscussed the present development of responsibility accounting invarious businesses extending in eastern area, middle-western area andtraditional industrial area. The analysis includes the set-up ofresponsibility centre, the principle of evaluation for outstandingachievement and inner traner prices. We try to explore modernresponsibility accounting system. Take Guangzhou electrical powercompany for example, we he a research on the application ofresponsibility accounting in business. With the development of environment, responsibility accountingshould be improved constantly.
论文关键词： 责任会计；研究分析；制度创新；
Key words（英文摘要）：www.328tibet.cn Responsibility Accounting；Research and Analyze；Innovation；