论责任会计的激励职能及其实现说课.doc

论责任会计的激励职能及其实现 摘要：责任会计的产生是财务和管理发展史上一个重要事件。它把激励贯穿于生产经营的，成为企业激励由事后向事、事过渡的，不仅使企业激励手段更加多样化，而且使激励的广度、深度都有大幅度提高。The Incentive Function of Responsibility Accounting and its Path to Achieve Abstract: The generation of responsibility accounting was a critical event in the financial management history. It inserts the incentive throughout the entire process of production, and become the bridge of incentive before and after. With responsibility accounting, the way of incentive could be wider and deeper. But the realization of it needs put every rules of responsibility accounting into practice. So this the