




已阅读5页,还剩35页未读, 继续免费阅读
版权说明:本文档由用户提供并上传,收益归属内容提供方,若内容存在侵权,请进行举报或认领
文档简介
? ? 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 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? (fn?r?xy?wxy?(?w6? ?cqrs*f?fn?c?l?q(?(? zz?(?qr?6?(g?g;u?f?q0(?q0?pf ?(fn6l?pf?*(?(f n6(fn-u;?fn?p?)0?(?wls *t?s;s?(o?0?c4(?+?-? hc(e?23 ?;?6 (fn?uv?-?k?u? f*(.?l?qt? (fn?qr?q?qr?q6 (fn?fn?fn?%uv? f0?(6 h?l?.*?mlqr?ty?tqr? ? .*?,-?k?(? ?.*?,-?q?w?.?wk7lo?=? ?mn?(tyuq r?p#?s(w?|?! ?/?uvrq?k7?w? (ty?qr?)?p# mnw?ty?jqr1mnqr$? fqriu?qr6 2.5.3 ? ?kuv?(c“?k?”?(”?j-? ? ? ? 13 ? 38 ? ?s?fn?w?x?6?x?rcs+?s?fnc?k?q?0?g?c?c1?fl ? ?+!f?x?+e?xy6?1?x ?-?fi ?fn?xy?x?4#$c?/? ?fn?x?s?mc?/?fn6 ?r?z%?:?co?-?6 ?co?-? ?k?1kr?os?fn?x ?m?fn?b?4;2:?fn ?ch:?#?g?fn;0?s?(?d?n? -?chc(?d?n?#?f*?m?s?:?a? r?zz_:?c?:?o?wa?c? ”?6 y?c?-?/?6 ?m(8?c-?fi ?f n?y?c?-?)?6(?*k? ?:b? ?fn?0z?fi ?/?2?6 +?2?/?mc?2?_:os?w+osr? ?fl ;?y ?v?6 2.5.4 ? c?fnf?fn(fn?, erq?(hc?fn ?s?q?5?k(?6c(fn?uvrqf? ?%rq?rq?6 ? tcl ?-s*ws*./k? c? eva ?f g“?tuvv?f?s?ri?-s?1 ?o? ?ks?_ (ql?r?6d?b?zs“ab?a$ ?“?”# ?d?kr? ?b? a?“?”6(a?r?0r?j?6 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 14 ? 38 ? ? ? ? ? ? ? 1 ? 2 1.? 100 100 2. !#$%xy?%?s*d?/se?ls*tys?q6 3.1.2 ?$?$?%?fn?kxy? ;?fn?xy?6 ? c?fn|uv?+?guv?x?uv?x?6 ?uv?fn?t?*?6jk?9: ?9?x?6 3.1.4 +,*# c?f?qr?;:;?qr?mn?w ? ? ? 16 ? 38 ? ?bd?plqr?p?c/4?xy?fn?fg?4?k?q s?q?n?dj6 3.1.5 -.# h:?*+?5? ?q? w?d?m?/?$?1?6jkop?q?qr?k ?:w?n?23?-?&;? ? ? ? 17 ? 38 ? qr?rq;s6 ty?qr?c?/(?m?rtt/?k?fn()v? ?qrc?fn?tt/?fn?qr#r?tt? ?fn?qrrq?fl tt?u?qr6 3.2.3 22223333444455556666777788889999 ?w?transfer price?fn?f?+?r?p? ?vr?56?ys?;?/?fn?t? g#?*?cd)chn?#?(7z2mm6 kp?cdw?+pp?wys?w?!?(? w? h?l?w=?z3? ?gdy?fn?f0? ?y?fn?d?o?e?6h?$?fn?1?6hi= fgs*de?=?(?w?(?6?= ?k +?w?k=?()?icf2y?fn? ls?|?fnjfs*?k?#?fn? _g=?ml?kla?=y-s6 ?w?m)?md?d?ql?q l?=?=?y ?16 3.2.4 :?)2222 ?xy?c?fn?qr?bcktx? cty?qr ?34kh?6 ?:p:,?qrxyv? h:v?c? fn?qr?xy?fnc?fn?qr?bc?xy6 3.2.5 ?;? cs*e?l?!/?fn?noiy?iy%z?)s*?2?udj?fg?y6 3.2.6 ;? c?v?f?fn?qr?uv?p6?b?uv? ?k/?fn?)c?ic?#?buv?k?jkl?f?y ?wb?qrld?j?34? fi +c?fn?d? s?k?/4?23?1?6 ?k?v2?iu?2?v?$?6 ? ? ? 19 ? 38 ? 4 t ? 4.1 t 44445555?6666 t ;?kr#“t ”?cf?i?o (pq?(j)r?=?6?)?n;m 4.1.1 aaaabbbbccccddddeeeeffff?ffff t (?“n7? ? k?s+t?u?v ?v(nc“6wac?n?s;?x?(?u ?y?zr?:?n?s?34?l 4?v?v?6 4.1.2 gggghhhhiiiijjjj (,-(?x?3?u? ?m?(? ?-lu(vn?4?kg?fi bc?6?s;?l? skype ?m ?5?|?3?2?n6 (adj?q? t c?w:paqrs*?k l?zc -?6 g?j?s*2?c lft?u?$?u?6c?dnf?:p ? ? ? 20 ? 38 ? ?qr2?:pl?z-?qrv?qrv?l?x? ?w ?ft? fi +?:p?b? qr?g0?q? ?d?i?t? ?i?op?(lqr? ?mn0?n?t62003 ?“ ?n=e 233.2 p5?2004 ?“?n?( 385.4 p5?2006 ? e 640.5 p5?ux6op iresearch rs=./? ?2002 ? sp 4“n=?=?b?=( 17 p562003 ?c ?=tu?fi +?2.5g “n=?u4?b? sp “n= ?( 44.3 p562004 ?|aue 84 p5?6e 2005 ?sp “ n=?( 123.5 p5?f?( 55 p5?wap ( 11.5 p5?v( 18 p5?wx( 12 p5?ivr =( 27 p56 ? ?nm ?m?b?v?4y?zm?n6 ?v?m?l4?n?i?kh+h2?b?v dji|mn?/?fi ?|?|6 ?v?m?v?zm?ei#(?#=m?/?( ?e?k?1n6 ?v?m?v?k7?)?e?oo?u?4 u?k?$?oo?4?p?n?g?z?v16 168 ?mopik?z?.ik7?(?qo? ?(?mf?1?6 ? ? ? 21 ? 38 ? vm?b4?p?m?z?p1?v? ?6 h e m?5? pda u?b gprs?wlan 2m?/ ?-i?4?n?n?6 ?v+?5?17201? mi?b?v?5? pda 1u?m ?|?m?n6 wapm?b?vh+h2?k?m(?n6 ?cm?4?h?(ik7?2?kg i?(?6 t (?“?n7- ? jk?n?j? ?n6?s?l6 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?mdpe(?dsl?s?“,6 ?mdp?ud pq?kl?h?c?h 2?k?6h?v?e?6 (?m(?m?v? ?fi ?v? .?4?k?(;? ?kh+? e?yz?6 ?c?mop/4?0t?mdp?m?s?u?s?mc #l?hs?v?mdp?k?mvf;?c6 m?lo?m?v?dp ?lo2v?;“?mme dp? ?c internet ?b0?i?o?i? dp“?b?k hc?+?/2?/?;fi ?i ?o?dp3d?6 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?! ! ! ! # # # #$ $ $ $% % % % ?/9?_?w|?v r6 4.2.2 t rrrrssssttttuuuuffff?ppppqqqq k_?w?(mns*?fn?r?fnt|:p6c?p_ ?wf?:?n?k.ik7?c _?wf?(?x6? ? ? ? mnxy:p_?ws*(?5?s*xy?6c_?wqr?_?wv r?_?w?_?wuv6c?s*?ij?j;?s*?: pc_?w?5?6 mns*?kqrxy(?m?n)?i(f?4?f?f? 1?;?l-?jc 3 ?l?;?i? x?1?2?a?j6jk?nmnqr?xy)?c)v-s? ?l? ?/1?c?xy6dp?n?ic?dp ?qrxy)?c=3dc?6skype ? ? ? 23 ? 38 ? ?nrq?n?xy?o?6 4.2.3 t rrrrssssvvvvwwwwxxxxyyyy?zzzzttttvvvv ? ? ? ? ? ? ? ? ? ? ? ?p?lb+?lp? gv?h?uv?dw 2?hc?q?a?3?6?(?l?q?zzc -?ts*dh|nfe?ql?w?uvz?jk?1 ?s?c?kw%()?%?2?c ?w?uv?nc?n?uvr6 w?“4?yzlu?fl?q?3? ?6t ?p?d?#qr?$w.?wra?tuv? !?a?ty+?w?oow?-?w1)?nw?(? ?qc?qr?ld?nf?”?#qr? |?e;? ?3?6 qr(“?”? tuvrq(?rq6 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?55556666777788889999:;=? ? ? ? ? ? ? t j?tuv(f?yuv2?6?k?#uv? #uvz?c?w/?uvrq$dwuv? ?w)?k?#mn rquv()6?k?tuv?0?5?j?uv2?cw? ?$|?ts?t? ?)?vjckr. ?23m t ?oc t ?)?uvrq?rq? a?h? rqgh/?e?fn?fn?f*?c?#?fn? ? ? ? 24 ? 38 ? f*cp?(?a? a? t ?ior? rq? ?fn?f*c?tuv? ?mnop?6 uvrq?ys0luv?q?uvldw” ?6?qk?c?fi ?dj?ac?w?l? ?z?o?:?y?;ysz-?xyrq?;? ?xy?q/?e?w?xy“;?t6 ?;?qrimn?uvv?qrr?t6?qr? mnl?#?#?uv?;? ?_?wcqr?*c#r? “? ?”?s?qr?0?m?qrs*?r ?aaaa?bbbbccccddddeeeeffff0000gggghhhh0000ccccddddiiiijjjj? ? ? ? w?m?fn?:pk_?w(?5?l%d?s*z?xy hc?dv?d?mn?w6 ?c?m ?l? ?c?m ? ?:? ?c? /?e1c6 (?mm?;(?c?(?f?opb?f?rq? ?-?;(?6 ?om?m?c?k ?c?d? ?-o?r+?t ?l 25 ?(?rw?h? 25-30 ? 31 w? ?“?g?q?2 ?rl?ed?|u6h?0?m? ?q?g0bll?h?gd?w? ?q? ?lo6 4.3 t 44445555?(?./ t !/a9?_?wm_?w?_?w?skype _?w? n_?w?_?w|r?vr6cf?i?f?)? 2|uv? t ?s*tce t o?mnrqmnr? ?0s* t ? ? ? 25 ? 38 ? cf?6 ? t c?mnrqzb*? t?rq?)?kmnrq ()?l?w?u?_?wj%?$?qr?xy9?_?w? c?rq|?_?w?tuv6 4.3.1 _/# kfg?y(9:? ?b/? t ?v?qf?z%?“rq? ?1f g?-?n?xy?uv?opfg?$cf?4?tls?q |?/4?4?fn?l?v?q?dj6s*?(m ?c t ?w?r?fn? ?ys/?rq,b?ql? c ?f?k7n?bcf|?56?b/w?top?yd?l ?rq?34?$/434?6 ?*!/?fnmos?)v?9?”?# :p?qr?mos?fn?qr?q# :p?qr?uv?m?u? yz1?w6 4.3.2 ?tttt0000 2007 ?k?w?w?f?4k?(fn6c?% ?e?6 c 2007 ?#k?9:bcf?mnw|azz/wto p?jm1. j%?$t?#2. c?r?d? ?fg?+?q?lo?+?w?t?4?6 t ?%n()? ? t ;?vns6 ?wue?_?wf? ?_?w?k?in?w?n6h+c?fn?o p?m_?w?_?w? n_?w?skype _?wh( fn6gr?m ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 4.3.2-2 t ? ?!2007 )*$ ? ?k?_?w?fni?a ? ?k?k?w( fn?oow(?fn?g6h?(?);6 ? 4.3.3 ?tttt11112222 t 3k(fn?qr?qrty?c?(m ?qrr?1?!/?fnv?|?v?q/?qrtyqr ?uv?qr# ?% 4?k?o?q?k7uvp?klfg%# ?qr?uvf?qk?;fi ?xuv?# ?qr?z?fn?”?tyqr?;fi ?q
温馨提示
- 1. 本站所有资源如无特殊说明,都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
- 2. 本站的文档不包含任何第三方提供的附件图纸等,如果需要附件,请联系上传者。文件的所有权益归上传用户所有。
- 3. 本站RAR压缩包中若带图纸,网页内容里面会有图纸预览,若没有图纸预览就没有图纸。
- 4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
- 5. 人人文库网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。
- 6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
- 7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。
最新文档
- 秦皇岛市中医院失眠针灸推拿治疗考核
- 2025中心医院胎儿超声心动图考核
- 2025安徽阜阳市颍州区选调区内乡镇在编在岗教师60人模拟试卷及参考答案详解一套
- 保定市人民医院医院感染控制考核
- 2025贵州省妇幼保健院第十三届贵州人才博览会引才模拟试卷有完整答案详解
- 2025年徐州邳州市面向毕业生公开招聘编制教师208人考前自测高频考点模拟试题附答案详解(典型题)
- 上海市中医院内瘘狭窄处理考核
- 沧州市中医院老年心力衰竭急性加重处理考核
- 沧州市中医院医学美容咨询师资格认证
- 2025第二人民医院特殊部位烧伤处理考核
- 23秋国家开放大学《液压与气压传动》形考任务1-2参考答案
- 煤矿架空乘人装置安装检验报告
- (完整word版)高中英语3500词汇表
- 寻常型天疱疮
- 法人车辆租给公司合同范本
- 汉画像石课件
- 初中毕业证怎么从网上查询
- GB/T 32926-2016信息安全技术政府部门信息技术服务外包信息安全管理规范
- GB/T 26006-2010船用铝合金挤压管、棒、型材
- 建筑工程防火墙脚手架搭设施工方案
- 比较思想政治教育学全套课件
评论
0/150
提交评论