The course introduces basic theories and methods of management accounting, including predicting, decision-making, planning, operational control and responsibility accounting.
介绍管理会计的一般理论和基本方法。内容包括预测与决策会计；规划与控制会计；责任会计。
The use of a responsibility accounting system involves three basic steps.
实施责任会计制度包括三个基本步骤。
With the social responsibility accounting rising and being attached importance, the social responsibility audit springs up.
随着社会责任会计的兴起并日益受到重视，社会责任审计也应运而生。
The new thinking styles and research methods of agency theory can expand our thinking of researching into responsibility accounting.
代理理论的全新思维方式和研究方法能够为我们探索责任会计的相关问题拓展思路。
The second chapter is devoted to the relationship between corporate citizenship accounting and corporate social responsibility accounting.
第二章介绍企业公民会计与企业社会责任会计的关系。
In Chapter three, it is introduced the status quo of the implementation of responsibility accounting system in Beijing Postal Company Ltd.
第三章主要介绍了北京邮政公司施行责任会计的现状。
At last, the paper puts forward four proposals for establishing a system of social responsibility accounting information disclosure of enterprises.
最后，文章对建立和完善我国企业社会责任会计信息披露体系的问题提出了四项建议性的意见。
In Chapter one, it is introduced the background and important meaning of establishing responsibility accounting system for Beijing Postal Company Ltd.
第一章介绍了北京邮政公司责任会计制度建立的背景和重要意义。
Responsibility accounting has a kin relationship with economic accounting system and economic liability system.
会计与经济核算制、经济责任制具有血缘关系。
Responsibility accounting is an accounting system designed to collect relative data and to separately measure the performance of each individual at various levels (responsibility center) .
所谓责任会计就是分别归集有关会计资料，测量和评价企业内不同层次的每一个单位（责任中心）的经营绩效的一种会计系统。
Responsibility accounting is an accounting system designed to collect relative data and to separately measure the performance of each individual at various levels (responsibility center) .
所谓责任会计就是分别归集有关会计资料，测量和评价企业内不同层次的每一个单位（责任中心）的经营绩效的一种会计系统。
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