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From responsibility accounting background to start from the meaning of corporate responsibility accounting system , the purpose of starting on the basic elements and functions of the responsibility accounting system ; organizational behavior theory, principal -agent theory , decentralization theory , analysis of responsibility accounting theory foundation. This article examines corporate responsibility accounting system built on principles of constructing , building steps , and how to improve in practice , and to explore the responsibility accounting system and enterprise financial reporting system , the relationship between budget management system , performance appraisal system , the internal control system . T's business model and management style , for example , analysis of the T's responsibility accounting systems encountered in practice the real problem: how to establish responsibility center , how to prepare the budget of any liability , how to perform the responsibility for budget , how to prepare segment results reports and budget with the actual difference after corrective measures . Finally, the analysis summarizes the responsibility accounting system design of practical experience in the emerging Internet companies and the existing problems .
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