试论财务会计核算与责任会计核算的融合  

Discussion on the Integration of Financial Accounting and Responsibility Accounting

作　　者：姚木云[1] 张光明[2] 

机构地区：[1]镇江师范专科学校财务处,江苏镇江212003 [2]华东船舶工业学院管理工程系,江苏镇江212003

出　　处：《华东船舶工业学院学报》1999年第4期71-74,共4页Journal of East China Shipbuilding Institute(Natural Science Edition)

摘　　要：基于对财务会计核算和责任会计核算理论和实践两方面的研究，提出了将两者融为一体的“三维”会计核算理论，阐述了明细核算法、双重核算法、指标控制法、“三维”会计核算法四种融合方法，并探讨了“三维”会计核算法的规范与应用软件。Based on theoretical and practical analysis of financial accounting and responsibility accounting, this paper puts forward a theory of “three dimensional' accounting which integrates financial accounting with responsibility accounting. It presents four kinds of methods: subsidiary accounting, double accounting, indicator controlling and “three dimensional' accounting. It also discusses the specification and the application software of “three dimensional' accounting .

关 键 词：财务会计 核算 责任会计 

分 类 号：F234.4[经济管理—会计学]