中外责任会计产生和发展探索

A Probe into the Emergence and Development of Responsibility Accounting in China and Abroad

中文关键词:  责任会计  中外发展史  血缘关系  指导思想  中国特色

英文关键词:responsibility accounting    development history in China and abroad    kin relationship    guiding principle    Chinese characteristics

中文摘要:

      责任会计是内部控制的重要方式,在西方和我国不约而同地产生和发展。责任会计与经济核算制、经济责任制具有血缘关系。运用新制度经济学解释责任会计在中外产生和发展的必然性。进一步探索责任会计的指导思想和中国特色。

英文摘要:

      Responsibility accounting is an important means of internal control. It happens to emerge and develop simultaneously in the west and China. Responsibility accounting has a kin relationship with economic accounting system and economic liability system. This essay adopts the neo-institutional economics to explain the inevitability of responsibility accounting to emerge and develop in China and abroad. Further, it probes into the guiding principle and Chinese characteristics for responsibility accounting.