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? ? iii ? ? ? !#$?%?9:?9:ab?cdef ghij?k 78?l?f?mnop?qrs*?t uv?wxy?z?6 ?k t ?n s*2(_?4a t ?cde bcfde?fghi jdklm?fn?op?qr?qrq?os? ?qr?ty?uv?qrdw?x?/w?top?ty?yz?| w6 ?/4?c?f?def? ?c ?kl6 ? ? ? iv abstract from background of responsibility accounting, this paper is trying to study development and theoretical framework of responsibility accounting system. from the enterprise accounting system of the connotations of duty and the purpose, this paper described the basic elements of accounting systems and functions; and learn from the organizational behavior theory, principal-agent theory, decentralization of management theory, analyzed the responsibility accounting theoretical basis. this paper discussed the conditions of effective accounting system, the principle and the building steps. explore the relationship of the responsibility of the accounting systems and enterprise financial reporting systems, budget management system, performance appraisal systems, internal control system. in this paper, as t company model and management methods an example, analyses of the t companys economic environment and the problems: the responsibility of the center established, how to determine indicators of budget targets, how to implement budget, how to establish branch performance reports and feedback of improvement. finally, the paper summed up the responsibility of the accounting system design in the internet companies in the practical experiences and problems. key words: responsibility accounting system, responsibility accounting, internet ? ? ? 1 ? 38 ? 1 ? 1.1 ? ?.?:?5 ?e 2002 ?-?“?n?fi x?fl e 2006 ?o?1?”?fb? ?c?f?ij?s*? j.?tuv?f6 ?“?)s*+”? ?6(?)? 20 ?.?.?s*)?b ?+?f ?z?fg? ? ?sa s*+?fg?6?)?c?c? ?“s*?(a?z?) 2?6?)u?*/4?.?1?2 ? ?f?m?%?f g?(,-?3?wfg?y?ab?9:? ?2?c:p?|ade?*+? def6 t ? 1999 ?p?ghi?e?bc?jk t ?de?c?kls*?;m?jdn*6 1.2 ? 2?2?s*?/o? ?k2?s*+(*+ ?5?6 ? ? ? 2 ? 38 ? hi2?s*+fp?f?s*?)s*j.s*?fi x? 2?ea?ij6 ?q?rste?s?u? ?;v?2(?)*? ?wx?s*yzc?f?_?(f? s*fi x?a?cb+?;c?s*defnfef?s*?g6hc?s *dkiysuv?jk?!n?lo2op?nimn?op?tos( kq6?o?rr0st?cu?%s?34?6 ?2?)?|a?c#? l?/?k?f?s*2?,-?s?z6ch?p? ?fi x?k?(.?s*)?pa“?)s*”*+?k?)s*2? .?f?s*2?6?i?)s*?vn?kl?46c?s* +f? ?!/(?!?!?6 ?y#?ys?!? ?!?/?)s? ?)s? ?!?dj6 h?l?zz?6jk?c?)s*fi x?efa? ?6 ?.?(?w%?k /0y?dw?)s*+ef?fl ,-2?s*?z? 1?fi re?)s*1?s*+2?e?;vr?|=s?vy?;|a?fvy? ?*+ldekqea?l#6 ?.?5?(?;i?fi ? ?q?c?7?b al?“? ?+?a?s*? ?g?ahi?”?w%?ghkls*k?a?_ wc6? ?kl?e?gh?3 ca6 ? ? ? 4 ? 38 ? 2 ? 2.1 ? ?.fl ?c?m(s*?“?fh?(?“?|?t ?”6 ?.k.?.g.?c?mn?fr?r? ?w?op?l?vrv? ?c?k?s*d-c? ?f(?r?!?f(k ?fn?4?6 ? w.? ?ronald w. hilton? c ?s*?)? f?s*(? “? ?r?s*?(a|?q? c?w?t+j? ?2?”6? w.?m?q?q ?optuv?2?c?a?jk?s*(lo6 2.2 ? c?ts*?f?2006?(? ?txy?5? ?ts*? /4? :p?ts*?o?c?w%? ?hi?!sk c?;?2?zz? ?b h?2?#$?“? 6h(?:p?a?%m? ?kr?m ?ts*?*+?:p?v?#?u;?%v%w/?fn?qr? ?qr?;v%w/6d?/4?fn?1? ?fn?qr?i6 ?fn?qr?qr?* /?c?fni?fni?qr?fi +?vuv6 qr!k7?fn?q uvql#xy!?fn?1s?q|#vr!y?f nc?qr?0#uv!?/4?fni?qr? ?;?n?9?s *t?6?lts*b?(;2c?s*t?dw;?x y?dj?afi ?q?cs*t?t?6? ?h?t?6j.s*+f?%()*+?,-.*+? /0s*+?)s*+?c?;s?6 2.4.1 ? %s? 0s?”s?ktvy6u?:p? ?%d ?vf?ss?j;?0a#w23x?/?a ?yu;x?vf?.*?;s?;s.*?y,-?06ac, -.*?z?bf?,-?l.*?z?,-?z? m?.*?z?(_?abcde+?h ?d?%fg6 c?;?y#hir.*?(?ujk,-? ?%6 ?1,-.*?l*+? #$l?fs*d?,-lm-?z? ?(?j;0lf0?/n?#$lfs*d?z?(?.*z?6 ?w%?s*?x?ax?w?!?f*t?o;# 0?#$p?f?g?kl?q?6c?r?fg 1?“s*d?sj;d”ef(?6?#$f*?c? ?f?“vm#”?fi ?d?t?d6l?,-? .*?uv?uv?%?o?q?ke?q?dj?q ?6?.*?c?ew?%?q6? ?.*?;+?(a?q?n,-?%6 ,-.*+?q? 7?:p?*?)?*+?9? ?/4?x,-? .*?4v?y2?z?$z?,-?.*?q? ?1 |?2003? 6 ?,-?.*?mm.?zc?c,-.*2? b?s*?z?.*?is? ?n?$?,-?pk?*.*?46h(?o?*,-?l.*? ? ? ? 7 ? 38 ? ?/”0/?z?k7p6g0,-?b;z?h+c?.*? ?4?g?nuv2.?l? ?1?,-?+#?/?.*?s?o?#? bs*?t?.*?(?w?s?s?z+? ?z- ?6 “.*+?(?)?+1;z?*?$?(v?:p? ?wl/w?z?qm?(? ?l?z?w?0 l/01kl?sas?/4?56j;hc?a?* +ldn6”?8?1993? 2.4.3 ? %2xy?s*t r?f(?gh?%? p? %?wd/0s*?%?fi ?c?_?w?|(?;?a? ?_?wc?v?c#6?;?v?dm?o?%c?f?m?fn?o(c fn? ?fn?fn(fn?;?fi -?na6?b?5?k? e?fn?op?k?f*csmn0(?.?6 ? 2.5.1 ? os?fn?:?5?6?fn?w? ?(?hc?w?zis?!?s? 0s?kc?|;?xy6op?fi ?fn?xy”?/ (?m(fn?fn?fn6 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?fngc?6?fn?l? ;?kc?|xy?a?xy?l(?f ngc?cmn(0”?6?fn?k/ql ?fncfn?mql?fn?s?o6cfn?,?c? ?mnrq?d?;?z?6 hc? lrs*w?g?_?(?!? ?1oow?cfn6 ? ? ? ? ? ? ? ? ? ? ? ? ? 10 ? 38 ? ?c?fn?osbcf?u?c?c?x?os? ?m g0?fn?b?4;2:?fn ?chc?# g0?fn;0?n?(?chc?n?(? ?# ?xy?l?xy?ops?fnc?x?!/?: ?c?fn?x?cw?fn?x?6 ?4?x?no|?q?6 zs?c ?rq?r?w?f0?ahcw?s?f n6?u;de0?ws(fn?$rq? ?t?pp?wfg?cs*y?;k?6 c?fn|uv?rq)?6a?h?t?rq ?y?%fg0?rq?g?6?zs rqu;?a?c?2?(?6 ? ? ? 11 ? 38 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 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