基于市場(chǎng)競(jìng)爭(zhēng)環(huán)境下的責(zé)任會(huì)計(jì)的發(fā)展與應(yīng)用研究.pdf

1、華北電力大學(xué)（北京）碩士學(xué)位論文基于市場(chǎng)競(jìng)爭(zhēng)環(huán)境下的責(zé)任會(huì)計(jì)的發(fā)展與應(yīng)用研究姓名：祝凌申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：工商管理指導(dǎo)教師：劉崇明20060510華北電力大學(xué)工商管理碩士學(xué)位論文摘要在市場(chǎng)競(jìng)爭(zhēng)環(huán)境下，生產(chǎn)經(jīng)營(yíng)環(huán)境發(fā)生了很大的變化，傳統(tǒng)責(zé)任會(huì)計(jì)也突顯出它的缺陷，因此重構(gòu)與新市場(chǎng)環(huán)境相適應(yīng)的責(zé)任會(huì)計(jì)成為必要。本文首先對(duì)傳統(tǒng)責(zé)任會(huì)計(jì)與現(xiàn)代責(zé)任會(huì)計(jì)制度進(jìn)行了比較；并通過(guò)調(diào)查研究和數(shù)據(jù)統(tǒng)計(jì)，著重對(duì)我國(guó)的責(zé)任會(huì)計(jì)應(yīng)用現(xiàn)狀作了分析，該分析涉及了分

2、布于東部、中西部和老工業(yè)基地的各行各業(yè)，重點(diǎn)分析了責(zé)任中心設(shè)置情況、責(zé)任中心業(yè)績(jī)?cè)u(píng)價(jià)依據(jù)、內(nèi)部轉(zhuǎn)移價(jià)格：對(duì)如何重新建立現(xiàn)代責(zé)任會(huì)計(jì)制度作了初步探索：最后以廣電集團(tuán)公司為例研究了現(xiàn)代責(zé)任會(huì)計(jì)制度在企業(yè)中的運(yùn)用。關(guān)鍵詞：責(zé)任會(huì)計(jì)，研究分析，制度創(chuàng)新ABSTRACTNowadays，operationenvironmentisverydifferentsinceplannedeconomyhasreplacedbymarketeconomyU

3、nderthiscondition，traditionalresponsibilityaccountingcannotbeworkedverywellanymoreSoitisverynecessarytoreconstructitInthisthesiswecomparetraditionalresponsibilityaccountingandmodernresponsibilityaccountingThroughstaristi

4、cs，wehavediSCUSsedthepresentdevelopmentofresponsibilitYaccountinginvariOUSbusinessesextendingineasternarea，middlewesternareaandtraditionalindustria]areaTheanalysisincludestheset—upofresponsibilitycentretheprincipleofeval

5、uationforoutstandingachievementandinnertransferpricesWetrytoexploremodernresponsibilityaccountingsystemTakeGuangzhouelectricalpowercompanyforexample，wehavearesearchontheapplicationofresponsibilityaccountinginbusinessWith