Responsibility accounting centers on the ideas that the more each individual in an organization can kje assisted in the perfor ? mance of his or her tasks , the better chance the organization has of reaching the goals it has set 责任会计体现了企业中的每个人在完成他（她）在任务中得到的协助越多，企业达到其确定目标的机会也就越多。
The main sections included in the thesis are the following : section 1 . brief introduces the basic knowledge and development level of social responsibility accounting from background , main ideal and accounting methods 论文主要包括如下几个部分：第一部分从产生背景、主要内容及计量方法等方面对社会责任会计的基本知识和发展状况进行介绍。
Section 3 . based on the classification of the corporate social responsibility accounting information , discusses the contents of it from both accounting factor information and accounting effect information 第三部分在对企业社会责任会计信息进行分类的基础上，按照会计要素信息和会计绩效信息的分类对企业社会责任会计信息的披露内容进行了探讨。
Responsibility accounting recognizes each person in an organiza ? tion who has any control over cost or revenue to be a separate responsibility center whose stewardship must be defined , mea ? sured , and reported up - ward in the organization 责任会计把企业内能够控制成本或收入的每一个人确认为一个单独的责任中心，对其责任必须加以规定、计量，并逐级向上报告。
Following that , the author discussed some other methods of costs management applicable in his company , such as internal banking system , the operation of which has much connection with the responsibility accounting system 公司在成本管理领域的探索体现在多种成本管理方法的运用，内部银行制成本管理法便是其中之一。内部银行制成本管理法的运作是与责任会计相结合的。
Section 4 . discusses and evaluates the discloser model of corporate social responsibility accounting information according to the research condition at present , and announces the future development in the field 第四部分对企业社会责任会计信息的披露模式进行了探讨和评价，并结合当今时代和科技发展的特点，对我国社会责任会计信息披露体系的构建问题进行了前瞻性的探讨。
All kinds of groups , such as the corporate officers , the investors , the governments and the public are eager to know the information about corporate social responsibilities , thus , the social responsibility accounting has developed in some country and region 这样，作为核算企业生产经营活动对社会的损害、贡献和从中得到的收益等情况的社会责任会计也便在一些发达国家和地区兴起。
Chapter 5 summarizes the article , and it points out the advantages of responsibility accounting by comparing it with tradition cost management . at the same time , it 100ks forward to the popularization of the responsibility accounting in the application of highway construction enterprise 第五章对全文进行总结，将责任成本与传统的成本管理方法相对比，指出它的优势所在，同时对责任会计在公路施工企业的推广进行了展望。
In the light of present situation of activity - based costing research , this paper pushes forward the research , studies the application of activity - based costing on controlling costs and accomplishing , strategy and builds activity - based responsibility accounting 根据基于作业的成本核算方法的研究现状，本文将基于作业的成本核算方法进一步延伸，研究基于作业的成本核算方法在成本控制中的应用，建立了基于作业的责任会计体系。
This paper introduces the concepts and connotations of enterprise ' s social responsibility and the social responsibility accounting , and points out that the enterprise should undertake the social responsibility and maintain the sustainable economic development through the social responsibility accounting 介绍了企业社会责任及社会责任会计的概念和内涵,指出企业应主动承担社会责任,并通过社会责任会计更好地维护经济的可持续发展。
