责任会计在屯兰煤炭矿业公司的应用摘要责任会计是为考核和评价企业在各个责任中心的业绩而实施的一类会计制度,是加强企业内部管理,明确企业各个部门所承担的经济责任大小的会计。随着信息时代及市场经济的不断发展，责任会计制度的创新和研究逐渐被我国会计理论界关注，也是我国企业在残酷的市场竞争中生存的现实选择。本文以屯兰矿业公司为例，讨论了责任会计在责任会计在屯兰矿业公司中应用,并分析了由于责任会计在屯兰矿业公司的应用带来的变化。探讨责任会计的恰当应用对企业发展的重要性。关键词：责任会计；管理；经济责任；考核AbstractResponsibilityaccountingistocheckandevaluatetheenterprisesineachresponsibilitycenter'sperformanceandtheimplementationofaclassofaccountingsystem,strengtheninternalmanagement,makeclearenterprisedepartmentsassumedbyeconomicresponsibilityaccounting.Withtheinformationageandthecontinuousdevelopmentofmarketeconomy,theresponsibilityaccountingsysteminnovationandresearchhasgraduallybeenboundoftheoryofourcountryaccountantattention,alsoisourcountryenterprisetosurviveinthecruelmarketrealitychoice.InthispapertheTunlanmineralcompanyasanexample,discussestheresponsibilityaccountinginresponsibilityaccountinginTunlanmineralcompanyintheapplication,andanalysestheresponsibilityaccountinginTunlanmineralcompanyapplicationbringschange.Ontheproperapplicationofresponsibilityaccountinginenterprisedevelopment。Keywords:responsibilityaccounting;management;economicresponsibility;assessment目录摘要...............................................................................................................................1Abstract...........................................................................................................................1目录...............................................................................................................................2绪论...............................................................................................................................2一．责任会计概述.........................................................................................................3(一)责任会计的前提..............................................................................................3(二)责任会计的职能..............................................................................................4二．屯兰矿业公司应用责任会计概述.........................................................................5（一）屯兰矿业公司应用责任会计概述.....................................................................5（二）屯兰矿业公司推行责任会计管理的背景.........................................................51.市场环境的变化.................................................................................................52.内部管理的弊端.................................................................................................6三．责任会计在屯兰矿业公司的应用.........................................................................6（一）屯兰矿业公司推行责任会计管理的做法和步骤.....................................6（二）屯兰矿业公司的监督调控.........................................................................7（三）责任会计管理带来的变化.........................................................................8（四）完善屯兰煤矿责任会计管理的对策.........................................................8四．结论.............................................
