本科论文摘要当今社会发展迅速，中小企业目前是国家经济来源最关键的一部分，同时也是社会稳定的基本保障。然而不健全的内部控制制度使中小企业难以在激烈的市场竞争环境下生存下去。责任会计是一种专注于提高经济效率的管理系统，主要可以通过一些措施来优化公司的管理系统。所以，一些企业都已经越来越离不开责任会计了。故中小企业为了提高自己在同行业的影响力、降低运营过程中的风险，选择广泛实践责任会计。本文通过对宁夏苏宁公司责任会计实施现状研究分析，发现了其责任中心设置不合理、责任指标制定不科学、考核评价体系不健全等问题，并提出对责任中心的优化、对责任成本预算的完善、对考核评价体系的健全等解决方案。关键词：责任会计：责任中心本科论文AbstractIn today's society is developing fast,small and medium-sized enterprises atpresent is the most critical part of the national economic source,is also the basicguarantee of social stability.But not a sound internal control system to make smalland medium-sized enterprises are difficult to survive in the fierce market competitionenvironment.Responsibility accounting is a management system that focuses onimproving economic efficiency.It can optimize the company's management systemthrough some measures.So,some companies are becoming more and moreinseparable from the responsibility accounting.Therefore,in order to improve theirinfluence in the industry and reduce the risks in the operation process,smes choose topractice responsibility accounting extensively.Through the research and analysis of the current status of Ningxia SuningCompany 's responsibility accounting,this paper finds that its responsibility center isunreasonable,the responsibility index is unscientific,and the evaluation system is notperfect.,Solutions to the improvement of the assessment system.Keywords:liability accounting;responsibility center本科论文目录第1章绪论..1.1研究背景...1.2研究内容.…1.3国内外研究现状..·1.3.1国外研究现状1.4选题意义…第2章责任会计相关概念及理论基础32.1责任会计的相关概念和原则....32.1.1责任会计的相关概念..·2.1.2责任会计基本原则...2.2责任会计的理论基础...2.2.1分权管理理论2.2.2行为科学理论2.3责任会计实施的基本流程2.3.1划分责任中心2.3.2编制责任预算2.3.3实施责任控制...2.3.4责任考核评价......…第3章以宁夏苏宁公司为例对责任会计进行研究·73.1宁夏苏宁公司简介...73.2宁夏苏宁公司实行责任会计重要性第4章宁夏苏宁公司责任会计实施现状....843考核体系的建立……8第5章宁夏苏宁公司在运用责任会计时出现的问题…9