如果说作业会计完全是舶来品的话,责任会计却是在中外各自的土壤里同时发育的,内部经济责任制就是有中国特色的责任会计。本文权且把中西的责任会计求同存异地统一起来,作为一个整体与作业会计做一比较。一、产生的时代背景不同本世纪四十年代,随着企业经营的日益复杂化和多样化,企业规模不断扩大。在一个规模较大的企业里,企业高层管理人员既不可能了解企业组织的所有生产经营活动,也不可能为基层经理人员做出所有决策。据此,许多企业组织实行了某种形 If job accounting is completely exotic, responsible accounting is developed simultaneously in the soil of both China and foreign countries. The internal economic responsibility system is the responsibility accounting with Chinese characteristics. This article, together with the responsibility accounting of both China and the West, needs to be unified and be compared with that of job accounting as a whole. First, the generation of different times Background In the forties of this century, with the increasingly complex and diversified business operations, business continued to expand. In a larger enterprise, it is not possible for senior management to understand all the production and business activities of the enterprise organization and to make all the decisions for the grassroots managers. As a result, many business organizations have implemented some form