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.

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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) .

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