In connection with the cost management of power supply in zhuzhou chemical industry group corporation , we take measures of the model of target cost management , divide the electric cost center of responsibility afresh , define the cost content of responsibility , carry out the target control of the responsibility cost , and consummate the model of the electric cost account , form institution of tracing back to the cost of responsibility , and rigorously enforce 对株洲化工集团公司供电的成本管理，采取目标成本管理模式，重新划分电能成本责任中心，确定各中心的责任成本内容，实施责任成本目标控制，并对电能成本核算方式进行完善，形成责任成本追溯制度，严格考核。在实施安全和成本管理的对策中，为提高效果，对一些具体业务流程进行了必要的重组。
From the divisions of in the responsibility center , the resolvement of responsibility cost and the establishments of responsibility budget to the setting - up of the scientific and rational examination mechanism , the article has used " the method of goal cost " and the relevant theories of management psychology among them 从责任中心的划分、责任预算的编制、责任成本的分解，到建立科学合理的考核激励机制都有科学理论作为依据，其中较多地应用了“目标成本法”和管理心理学有关理论。
Systematically and completely , this essay has discussed the principle of the actualization of college ' s setting up its management system of duty cost , advanced the model of the budget assigns of duty cost from departments of college , and in a specific way , dissertated methods of calculating and resolving the duty cost from departments of college 文章系统、全面地探讨了高校构建责任成本管理体系的实施原则，提出了高校院系责任成本预算分配模型，并具体论述了院系责任成本预算的计算与分解方法。
Chapter 1 summarized the main reasons of the participation of certified public accountants into misrepresentation as follows : the audit business is at the stage of buyer - market ; the independence of certified public accountants is materially inadequate ; the total legal environment is not sound ; and the liability cost of certified public accountants for illegal acts is too low , among which the last one is considered to be a very important and key reason why the misrepresentation and false audit report of certified public accountants have occurred so frequently 在此基础上，总结了注册会计师参与虚假陈述的主要原因：审计业务处于买方市场阶段，注册会计师独立性严重不足；法律环境不健全，注册会计师违法的法律责任成本低。并分析指出，法律责任成本太低，是促使注册会计师对造假乐此不疲的重要和关键性的因素。因此，加强注册会计师法律责任研究，逐渐建立民事责任制度是我国证券法律所面临的一项重要任务。
