Research On The Responsibility Center Profit And Loss Calculation Of Chinese Postal Service Enterprise

To satisfy the demand of business development, professional operation and business strategy, to face furious competition, postal service enterprise urgently needs to understand the profit and loss condition of each responsibility main body and the economic performance of every department, but recently the professional calculation of postal service enterprise can not offer the accurate profit and loss condition of each department ,each link and each product. So it becomes an urgent duty to build and implement profit and loss responsibility accounting for postal service enterprise to prop up business development and to fulfill the directorial and manipulative plan.Firstly, this paper introduces the concept of responsibility accounting, and then guided by theory and method of responsibility accounting and performance measurement, it analyses reasons for the present situation especially the problems of professional calculation of Chinese postal service enterprises. Further on, it discusses the necessity, possibility, target and principle of implementing responsibility center accounting, takes Jiangsu Postal Service Enterprises for example, analyses the implementary effect, points out that each financial management reform should combine with reasonable financial management system, each professional operation should be supported by its performance of responsibility center, each business process should be optimized, and each resources of enterprises should be deployed effectively to advance the specialization and company-rization of postal service enterprise, roundly promote the financial management level , form a mechanism being good to enterprise's long-term healthy development and enhance its core competition power.