英语翻译摘 要责任会计是为企业的内部经营管理服务的,它对企业组织的结构或体制以及企业内所面临的市场环境具有依附性.企业本

英语翻译
摘 要责任会计是为企业的内部经营管理服务的,它对企业组织的结构或体制以及企业内所面临的市场环境具有依附性.企业本身及所面临的外部环境的变化,必将推动责任会计的发展,责任会计应用前景将更为广泛.推行责任会计制度是为了完善现代企业制度、落实经济责任、体现人本管理理念和会计改革与发展的客观需求,但由于对责任会计的了解不够、现代企业制度尚未完全建立、会计水平和责任会计的要求不相适应、会计信息失真状况严重、考评制度不够合理、责任会计本身发展不够完善等原因的影响,我国企业在推行责任会计过程中在责任单位划分、责任指标制定、责任核算和责任奖惩实施等方面存在一系列问题.因此,企业要通过增强责任会计意识、提高会计人员素质以及建立健全责任会计内部监控体制等措施积极推行责任会计的应用.本文介绍了责任会计的基本内容,阐述了责任会计在企业管理应用中的必要性,分析了责任会计在企业管理应用中存在的问题,并提出了解决责任会计在企业管理应用中存在的问题的对策.

Responsible accountant is
internal operation and management of services for the enterprise,its
organization structure of enterprises or institutions and enterprises in the
face of market environment with dependence.Faced by the enterprise itself and
changes in the external environment,would further promote the development of
liability accounting and Responsible accountant application will be more
extensive.Implementation Responsible accountant system is to perfect modern
enterprise system,and implementation economic responsibility,and reflected
people this management concept and accounting reform and development of
objective demand,but because on Responsible accountant of understand enough,
and modern enterprise system has not been completely established,and
accounting level and Responsible accountant of requirements not phase
adaptation,and accounting information distortion status serious,and
evaluation system enough reasonable,and Responsible accountant itself
development enough perfect,causes of effect,in China enterprise in
implementation Responsible accountant process in the in responsibility units
Division,and responsibility indicators developed,and Responsible accountant
responsibility and rewards exist for implementing a wide range of issues.
Therefore,by enhancing the sense of Responsible accountant of enterprises,
enhance the quality of accounting personnel and establishing Responsible accountant
and internal control systems and other measures to actively promote the
application of Responsible accountant.This article describes the essential
elements of the Responsible accountant,elaborated on the necessity of the
application of Responsible accountant in enterprise management,analysis of
problems in application of Responsible accountant in enterprise management,and
resolve problems in application of Responsible accountant in enterprisemanagement strategy.