本科论文AbstractIn today's society is developing fast,small and medium-sized enterprises atpresent is the most critical part of the national economic source,is also the basicguarantee of social stability.But not a sound internal control system to make smalland medium-sized enterprises are difficult to survive in the fierce market competitionenvironment.Responsibility accounting is a management system that focuses onimproving economic efficiency.It can optimize the company's management systemthrough some measures.So,some companies are becoming more and moreinseparable from the responsibility accounting.Therefore,in order to improve theirinfluence in the industry and reduce the risks in the operation process,smes choose topractice responsibility accounting extensively.Through the research and analysis of the current status of Ningxia SuningCompany 's responsibility accounting,this paper finds that its responsibility center isunreasonable,the responsibility index is unscientific,and the evaluation system is notperfect.,Solutions to the improvement of the assessment system.Keywords:liability accounting;responsibility center
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