施工企业责任会计的应用研究 毕业论文.doc

摘 要 随着新经济及信息时代的到来，责任会计研究的创新成为会计学界的重点关注领域，并成为我国企业在新形势下的现实选择。在实行分权管理的条件下，为了协调各分权单位之间的关系，责任会计应运而生。由于施工企业的特殊性，责任会计在施工企业中的应用非常重要。推行责任会计，有利于将企业总体经营目标同各责任中心的经营指标有机地结合起来，促进企业加强财务管理和提高经营管理水平，达到挖潜降耗，提高经济效益的目的。 本文阐述了责任会计的含义、内容，分析了当前施工企业建立责任会计体系中呈现的问题及原因，并通过具体案例分析，对施工企业责任会计的应用展开研究，针对责任会计贯彻落实难等问题提出建议。目的是通过提高对责任会计的认识、提高会计人员素质、结合施工企业的特点、从实际出发找到一条合理的途径，使企业内部分权经营部门的经营成果数量化，从而解决施工企业经营管理中经济责任的评价与考核问题，以便完成企业目标。 关键词：施工企业 责任会计 责任中心 经营成果数量化 Abstract With the coming of New Economy and Information Age, the innovation of responsibility accounting research has become an important concern on the area in accounting circle and is considered a realistic choice of our national enterprises in the new situation. On the condition of implementing decentralized management which is to coordinate the relationship between decentralized units, responsibility accounting arises. Owing to the particularity of the construction enterprise, the application of responsibility accounting among construction enterprises is crucial. Promoting responsibility accounting is beneficial to cornbine enterprise general operating goal with other responsibility centers’ targets so as to boost enterprises to strengthen the financial management and improve the managerial level and tap existing potential sources and decrease the operating consumption in order to increase the economic benefits. This article depicts the meaning and contents of responsibility accounting and analyzes the causes and problems presented in the process of establishing responsibility accounting system among construction enterprises. And it carries out research to the application of responsibility accounting in construction enterprises through concrete case analysis, meanwhile makes suggestions focusing on the problems in difficult implementation of responsibility accounting. The purpose is to seek a reasonable way from practice by increasing the recognition of responsibility accounting, enhancing the accountants’ qualities and considering construction en