Research On The Design And Application Of Responsibility Accounting System Of Capital Operation In Our Country

With the separation of operation right and management right, and separation of government and enterprise, the listed companies bear the responsibility of capital operation mainly. Capital Operation is the concept of corporate restructuring of the value of further interpretations; It covers a reorganization of assets and financial restructuring and capital restructuring of the basic thinking of trying to value management as a tribute to the holistic consideration of the value of resources through mergers, leasing, acquisitions, listing the Trusteeship Council, and other means to achieve the ultimate capital to continuously upgrade enterprises wealth maximization goals. Capital Operation as a brand-new mode of operation, which includes three aspects : First, the direct operation of capital; Second, the pilot operation of the capital asset portfolio and focus; the last one is based on capital efficiency and effectiveness of the principle of commodities. Practice in recent years has proven that the ability of the company in the fierce market competition has been steadily expanded, The key lies in whether or not a scientific Capital Operation.Meantime responsibility accounting is one kind of enterprise interior accounting system by which a company effectively controls various responsibilities center the responsibility to fulfill the situation, and reasonably determines if the responsibility to fulfill the situation the economic, but a set effective which would be establishes, can promptly and correctly reflected , appraises and inspects various responsibilities center actual management achievement. Responsibility accounting's importance lies in the emphasis take the responsibility center as the organization foundation, the data collection, the establishment plans and provides the plan actual finish situation the accounting information in order to performance evaluation of the enterprise.This article design Capital Operation's responsibility accounting system ,which using foreign and domestic experiences and the actual capital operation practice of the listed companies from China's venture capital business ,and apply it to the listed companies in the actual data, then raise management responses for the application of accounting in the capital operation responsibility of listed companies of our country.