责任会计核算体系在筑施工企业的应用研究.docxVIP

目录摘要引言研究背景。研究目的与意义。二．责任会计核算体系责任会计国内外发展概述。（二）责任会计基本概念 （三）责任会计管理体系三．责任会计核算体系在建筑施工企业的应用我国建筑施工企业会计核算现状。建筑施工企业如何推行责任会计核算体系。四．总结参考文献谢辞摘要我国建筑施工企业在会计核算方面混乱，造成经济浪费，远远落后于世界先进水平，为了在入世以后建筑也仍成为我国支柱性产业，所以统一会计核算制度尤为重要。责任会计核算体系将责任同会计方法有机地、紧密地结合起来，进行会计核算、会计监督、会计反馈。这种会计制度把企业各单位，各部门紧密结合起来，实施预算管理和成本管理的责任实体所承担的经济责任同各种会计方法紧密结合，实现调动各单位，各部门及个人的积极性，以控制企业成本，提高企业经济效益。本文首先介绍了建筑施工企业与责任会计相结合的背景、目的与意义，还进一步介绍了责任会计在国内为发展情况，阐述了责任会计有关概念以及建立责任会计管理体系。其次，结合我国建筑施工企业现状探究了怎样在建筑施工企业推行责任会计核算体系的方法，得出结论，提高我国建筑施工企业的工作效率。关键词:责任会计 建筑施工企业 成本控制 责任核算Abstract?Chinas construction enterprises in accounting confusion, caused by the economic waste, far behind the worlds advanced level, in order to the building after WTO accession also still become a pillar industry in China is particularly important, so unified accounting system. Responsibility accounting system the responsibility of the same accounting methods organically closely combineAccounting, accounting supervision, accounting feedback. This accounting system business units, departments closely combine closely integrated with a variety of accounting methods, the implementation of economic responsibility assumed by the responsible entity of budget management and cost management to achieve mobilize units, departments and individual initiative to control costs and improve the economic efficiency of enterprises. This paper first introduces a combination of construction enterprises with responsibility accounting background, purpose and significance of further accounting responsibilities for the development of the situation in the domestic elaborated the concept of responsibility accounting and responsibility accounting management system. Second, the combination of Chinas construction enterprises the status quo to explore how the implementation of responsibility accounting system of construction enterprises, and to conclude, to improve the efficiency of Chinas construction enterprises.Keywords: responsibility accounting construction enterprises cost control respons