Research On Responsbility Accounting In YX Coal Industry Application

In recent years,because of domestic economic restructuring,reduce coal production capacity and international coal importing countries slowing down their import of coal,the coal prices continue to fall.Although the coal prices has been rising in 2016,the situation of international coal market,the policy of reducing coal production capacity and the pressure of macroeconomic downturn did not fundamentally change.Based on the situation that we are faced with,the coal enterprises in order to enhance their competitive strength,access to and maintain the dominant position of the coal industry,it should establish a set of effective internal control system.Responsibility accounting is a combination of economic responsibility system and accounting system.Responsibility accounting can draw the internal responsibilities of enterprises,the establishment of evaluation,assessment of the responsibility of the central business situation,the effective implementation of the responsibility to mobilize the enthusiasm of staff.It can help coal enterprises in-depth tap the potential of scientific staff to conduct a fair and reasonable assessment,so as to maximize the enthusiasm of the staff,to play its skills and expertise in ensuring the quality of the premise,to achieve cost reduction efficiency.Responsibility accounting is the internal accounting management system which divides the responsibility center,determines the responsibility index and implements the performance appraisal as the basic content.The basic elements include the responsibility center,the responsibility budget,the responsibility cost.Responsibility profits and responsibility reports.Basic procedures are divided responsibility center,the preparation of the responsibility of the budget,the establishment of a responsible accounting system and responsibility assessment and evaluation.The basic principle involves the combination of rights,responsibilities and intrest,goal consistency,fairness,incentive,information flow principle Although the ultimate goal of responsibility accounting is to improve the economic efficiency of enterprises,but its direct purpose is to establish incentives.This paper examines the relevant theories of responsibility accounting by combing domestic and foreign scholars' research on responsibility accounting,and investigates the problems in the application of responsibility accounting in reality.This paper chooses YX Coal Industry Co.,Ltd.as the research object,introduces the current situation of YX coal industry responsibility accounting and the existing problems in current application.And then to improve the YX coal industry responsibility accounting application,put forward the corresponding measures and programs.And finally draw the conclusion,at the same time put forward the shortcomings of the paper.