责任会计在格力集团中的应用与发展研究内容摘要伴随着社会经济的快速发展，市场竞争也愈来愈激烈，为了能在激烈的市场环境中获得较大的席位，各个企业就必定要对自产成本加强控制，以此来获取更多的发展机会。企业在不断改善自身经营结构的过程中，实施责任会计法则是最佳的成本控制方法。责任会计以提高企业经济效益为核心，把责任中心、责任核算、责任控制及责任考核作为管理内容，突出企业优化管理，是与现代企业控制环境密切联系的一种会计系统。笔者首先介绍了责任会计的相关内容，并在此前提下开展了分析研究格力集团实施责任会计的现状，进而找出其中出现的不足之处，而且在分析造成这种局面的因素下提出相应的处理措施，进而改善不足之处，提高责任会计所起的作用。关键词：责任会计责任中心责任考核ResearchontheApplicationandDevelopmentofResponsibilityAccountinginGreeGroupAbstractWiththerapiddevelopmentofthesocialeconomy,marketcompetitionhasbecomeincreasinglyfierce.Inordertogainalargerseatinthefiercemarketenvironment,allcompaniesmustintensifytheircontroloverself-productioncostsinordertogainmoredevelopment.opportunity.Intheprocessofcontinuouslyimprovingitsownbusinessstructure,theimplementationoftheliabilityaccountingrulesisthebestcostcontrolmethod.Responsibilityaccountingistoimprovetheeconomicefficiencyofenterprisesasthecore,theresponsibilitycenter,responsibilityaccounting,responsibilitycontrolandresponsibilityassessmentasthemanagementcontent,highlightingtheoptimalmanagementoftheenterprise,isanaccountingsystemcloselylinkedwiththemodernenterprisecontrolenvironment.Basedonthediscussionofliabilityaccounting,thisarticleresearchesanddiscussestheresponsibilityaccountinginGreeGroup,analyzestheproblemsintheapplicationofliabilityaccountinginGreeGroup,andproposestostrengthentheresponsibilityaccountinginGreeGroup.Applicationcountermeasures.Keywords:ResponsibilityaccountingResponsibilitycenterResponsibilityassessment目录序言..............................................................................................................................1一、责任会计的概述....................................................................................................1（一）责任会计的含义.........................................................................................1（二）责任会计的内容.......................................................................................21.建立责任中心...............................................................................................22.编制责任预算...............................................................................................23.进行反馈控制...............................................................................................24.评价、考核工作绩效...................................................................................3二、责任会计在格力集团中的应用现状分析............................................................3（一）企业概述.....................................................................................................3（二）应用现状分析.............................................................................................41.责任中心.......................................................................................................42.核算方式.......................................................................................................43.业绩考核制...........................................................................
