I责任会计在我国企业应用中存在的问题及对策——以翱腾汽车配件公司为例摘 要企业都在寻求一种有效的管理制度，责任会计就是在企业内部把各个职能部门划分为责任中心、进行目标管理、编制责任预算、进行考核与奖惩的制度，是优化企业管理最为有效的系统，所以在企业中实施责任会计有利于增强企业的竞争力，提高企业抗风险的能力，完善内部管理及降低企业的成本。本文结合翱腾汽车配件公司的责任会计管理的各环节的实施现状，深入分析了翱腾汽车配件公司在责任会计管理方面存在的具体问题及其原因；最后结合责任会计管理的规范理论，提出了完善改进翱腾汽车配件公司责任会计管理内容及体系的对策建议。希望本文研究对我国企业完善责任会计管理有借鉴价值。关键词：责任会计；企业；应用IIProblems and Countermeasures in the application of responsibility accounting in Chinese Enterprises——Take auto parts company of aoteng as an exampleAbstractEnterprises are looking for an effective management system. Responsibility accounting is a system that divides each functional department into responsibility center, objective management, responsibility budget, assessment, reward and punishment. It is the most effective system to optimize enterprise management. Therefore, the implementation of responsibility accounting in enterprises is conducive to enhance the competitiveness of enterprises and improve the ability of enterprises to resist risks To improve the internal management and reduce the cost of the enterprise. Based on the current situation of responsibility accounting management in auto parts company, this paper analyzes the specific problems of responsibility accounting management in auto parts company, and puts forward the specific content of the causes of the problems. Finally, combined with the normative theory of responsibility accounting management, it puts forward the countermeasures to improve the content and system of responsibility accounting management in...
