In the light of main problems existing in responsibility cost management of constrution enterprises recently , this paper analyses the causes of these problems and advances some countermeasures , focusing on how to strengthen responsibility cost management 本文针对施工企业目前在责任成本管理方面存在的主要问题，分析了原因，提出了对策，重点对如何加强施工企业的责任成本管理做了详细的阐述。
Abstract : in the light of main problems existing in responsibility cost management of constrution enterprises recently , this paper analyses the causes of these problems and advances some countermeasures , focusing on how to strengthen responsibility cost management 文摘:本文针对施工企业目前在责任成本管理方面存在的主要问题，分析了原因，提出了对策，重点对如何加强施工企业的责任成本管理做了详细的阐述。
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。
And the case indicated that the system can determine the causes of the cost rising or decreasing , govern the entity of the responsibility cost management system , meet the objective cost by some encouraging measure and improve the economic effectiveness in the enterprises 应用结果表明，作业基础责任成本管理体系能够明确成本升降的根本原因，约束责任成本管理系统的主体，以激励约束机制保障实现目标成本，提高企业经济效益。
Chapter 1 and chapter 2 explain that the responsibility accounting systems apply to cost management practice has historical necessity by starting with recommending the purposes and meaning of selected title , and it has introduced the basic theory of the relevant responsibility cost at the same time 论文第一章、第二章从介绍选题的目的和意义入手，阐述了责任会计体系应用于成本管理实践的历史必然性，同时介绍了相关责任成本的基本理论。
Firstly , the dissertation analysed the condition of financial management of chinese universities presently , point out the unharmony between college financial management and market economy and illustrated ideal meanings and realistic meanings of rcm ( responsibility cost management ) in universities 本文首先着重对我国高校目前财务管理的现状进行了分析，指出现行高校财务管理与市场经济发展不相协调的地方，进而阐述了高校实行责任成本管理的理论意义和现实意义。
The content covers : 1 ) reform on the accounting method of business economy and economic responsibility system ; 2 ) management on business expansion and income amount ; 3 ) cost and expanse pattern , cost - quota determination and establishment of liability - cost system ; 4 ) management of basic finance , financial management mould and financial incentive mechanism ; 5 ) capital operation , investment management and fund - raising channel ; 6 ) appraisal system for financial management quota in postal - service enterprises 内容包括： 1 ）企业经济核算办法的改革和经济责任制； 2 ）业务拓展和收入款项管理； 3 ）成本费用模型、成本定额确定和责任成本制度的建立； 4 ）财务基础管理、财务管理模式及财务激励机制； 5 ）资金运营、投资管理和筹资渠道； 6 ）邮政企业财务经营评价指标体系。
At last , paper respectively discuss budget writing , regular control , term checking from three phases of rcm : planned control , concurrent control , post control , which make links of rcm join together , forming a tight system orderly so as to achieve an objective to monitor and control cost truly 最后，文章从责任成本管理的三个阶段：事前控制、事中控制、事后控制入手，分别对预算编制，日常控制，期末考核三个环节展开讨论，使责任成本管理体系中各环节紧密相扣，形成一个严密有序的整体，从而真正起到监督成本、控制成本的目的。
Facing with these problems , i conducted this thorough study of the phenomenon of misrepresentation in securities market , and found that one important reason of this phenomenon is that the legal liability of certified public accountants is not clear , especially that the civil liability is in default and the liability cost for false audit report is too low 带着这一系列问题，经过对证券市场虚假陈述现象的深入研究，笔者深刻认识到造成这一局面的重要原因之一是注册会计师法律责任不明确，尤其是民事责任缺位、出具虚假报告的法律责任成本太低。
Secondly , the author analysed how to draw lessons on responsibility cost management in enterprises ; how to carry out mbo ( management by objectives ) based on the characters of universities and the possibility of constructing the system of rcm suit for university developing and financial management 然后根据高校自身的特点，分析了在高校实施目标管理的基础上，借鉴企业责任成本管理的成功经验，构建一套适合高校发展、有利于高校财务管理的责任成本管理体系的可能性。
