第三章主要介绍了北京邮政公司施行责任会计的现状。
In Chapter three, it is introduced the status quo of the implementation of responsibility accounting system in Beijing Postal Company Ltd.
第二章介绍企业公民会计与企业社会责任会计的关系。
The second chapter is devoted to the relationship between corporate citizenship accounting and corporate social responsibility accounting.
实务界对社会责任会计信息的披露十分不规范和不完整。
In the substantive sector of society, the responsibility of accounting information disclosure is not normal and incomplete.
管理人员已经发现责任会计制度在分权经营管理中发挥有效的功能。
Managers have found those responsibility accounting system functions most effectively in a decentralized organization.
管理会计包括决策分析、预算编制、成本分析以及责任会计的推行等。
Management accounting including decision analysis, budget drafting, cost analysis as well as responsibility accounting's carrying out and so on.
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。
With the society responsibility accounting rising and being attached importance, the society 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。
With the social responsibility accounting rising and being attached importance, the social responsibility audit springs up.
社会责任会计在社会上出现已有30多年的历史，但在我国至今尚未建立。
Community responsibility accountant already had more than 30 years history in the society, but not yet establishes until now in our country.
我国更是如此，社会责任会计的研究处于理论上渐行，实务上基本空白的阶段。
Especially, in our country, while there is a growing trend theoretically in social responsibility accounting, few practical researches have been done yet.
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 new thinking styles and research methods of agency theory can expand our thinking of researching into responsibility accounting.
责任会计是现代分权管理模式的产物，其宗旨是实现业绩考核与评价的一种内部控制方式。
The duty accountancy is the product of the development of modern management, aiming to inner control of investigation and evaluation.
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。
At last, the paper puts forward four proposals for establishing a system of social responsibility accounting information disclosure of enterprises.
责任会计制度向最高层管理部门提供其各级下属单位对企业经营业绩的好坏应承担责任的资料。
In addition, such systems provide top management with information identifying the individuals responsible for both strong and weak performance throughout the organization.
研究和解决社会责任会计信息披露问题对于完善我国企业社会责任会计理论与实务将有所裨益。
Research and resolve on the issues of social responsibility will be helpful for improving our accounting information disclosed accounting theory and practice of corporate social responsibility.
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 course introduces basic theories and methods of management accounting, including predicting, decision-making, planning, operational control and responsibility accounting.
管理会计基本核算系统的内容包括责任会计基本核算系统和经济活动项目会计基本核算系统两个部分。
The content of the bookkeeping system should include two segments: the liability accounting bookkeeping system and economic activity item accounting bookkeeping system.
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) .
在我国目前特定的社会经济条件下，实施社会责任会计还存在一定的困难，文章对这些难点进行了分析，并提出了相应的对策。
But, on our special society and economy conditions, it is difficult to implement the social responsibility accounting. The dissertation will analyze the difficulty and present some suggestion.
有很多人想把银行倒闭的责任归咎于会计。
There is a lot of people who want to place the blame on the accounting for bank failures.
曾几何时，法律、医学和会计都将他们视为负有公共责任的私有部门。
Once upon a time, law, medicine and accounting viewed themselves as private-sector participants with public responsibilities.
会计机构、会计人员对违法的收支，不予制止和纠正，又不向单位领导人提出书面意见的，也应当承担责任。
Accounting agencies or accountants who neither take action to stop or correct illegal income and outlays nor submit a written memorandum to the unit's leader are also held accountable.
会计责任和预算编列压低赤字的两大主要元素。
Accountability and budgeting are key elements to drive down the deficit.
我们审视一下当前金融市场，你认为会计职业，应该对此承担，多大的责任？
If we look at the current situation we have in our financial market, how much of the responsibility would you lay at the feet of the accounting profession?
她负责的范围广泛的各种责任，包括短期和长期的财务规划，成本控制，现金管理，会计和人力资源管理。
She is responsible for a comprehensive range of responsibilities including short and long term financial planning, cost control, cash management, accounting and human resource administration.
她负责的范围广泛的各种责任，包括短期和长期的财务规划，成本控制，现金管理，会计和人力资源管理。
She is responsible for a comprehensive range of responsibilities including short and long term financial planning, cost control, cash management, accounting and human resource administration.
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