浅议我国责任会计体系存在的问题及对策

20世纪80年代开始，我国的企业大胆吸收西方先进的责任会计思想，从加强内部机制入手，提高管理水平，增强市场竞争力，责任会计曾一度受到较大重视并发挥了积极的作用。但随着市场经济的进一步发展和现代企业制度的建立，我国企业在推行责任会计过程中也出现了种种问题，本文就我国企业责任会计体系存在的问题及建议谈几点看法。

Problems and Countermeasures of the Responsibility Accounting System in China

Since the 1980's, the enterprises in our country has absorbed the advanced theory of the responsibility accounting from the West. They raise the internal machnism to improve the management level and strengthen the competition ability. The responsibility accounting has been taken seriously and has played an important role. But with the further development of the market economic system and the establishment of modern enterprise system, the enterprises have met some problems in the application of the responsibility accounting. This paper wants to give some suggestions about the problems and the countermeasures of the responsibility accounting in China.