responsibility accounting
1.To let it be known whether and how much enterprises have met the requirements, enterprises need to disclose their information of social responsibility accounting.
2.The person in charge is specified as the number-one responsible for the accounting and his accounting responsibility and accounting legal responsibility are laid stress on in the new "Accounting Law".
3.Except for the responsibility of reporting, the accounting info system also mainly takes user’s changed requirement into account to improve on.
4.The utility of the environmental responsibility reports supplied by the accounting subject to the decision-makers must be examined through auditing.
5.Forth part is the key part of this paper, analyses the responsibility thinning of subjects of governmental accounting supervision, involves two aspects including legislation and enforceability, and the enforceability aspect mainly talks about the responsibility thinning of the financial department, stock supervisory committee, auditing department and commercial revenue department, and structure the responsibility relation of them, at the same time analyses the coordination of subjects of governmental accounting supervision and other subjects of accounting supervision.
7.Although no common understanding on accounting objectives has been reached, we come to a conclusion that the theory circle and the practice circle actually give priority to commission responsibility view through analysis of related students and accounting practice of colleges and universities.
9.Based on the analysis of the divergence between commission responsibility view and decision-usefulness view and the essence of their differences regarding accounting objectives, this paper provides colleges and universities with basis for choice of accounting objectives.
10.Working in an accounting organ of an institution, accounting personnel shall have a sufficient understanding of their own position and responsibility in the institutional economic management and can handle affairs in accordance with the law, aim at principle and strengthen accounting supervision. Also they shall consciously maintain financial and economic discipline and play an important role in the promotion of construction of clean and honest administration.
