The Research On The Establishment And Improvement Of Responsibility Accounting System For Beijing Post Co. Ltd.

The responsibility accounting system is an important system which is necessary and urgent for China Post Group. It was boosted in the postal enterprises all over the country from 2007. The implementation of this system will be very meaningful to achieve scientific management, improve the decision making level, promote the business and increase the economic benefit of China Post.The essay includes six chapters. In Chapter one, it is introduced the background and important meaning of establishing responsibility accounting system for Beijing Postal Company Ltd. In Chapter two, the objective, function, basic principle and main content of the responsibility accounting system is elaborated theoretically. In Chapter three, it is introduced the status quo of the implementation of responsibility accounting system in Beijing Postal Company Ltd., which includes the scheme of dividing the responsibility centers, the accounting mode of the current responsibility centers, the internal transfer pricing determination, performance inspection for responsibility centers and so on. In Chapter four, the problems existing on five aspects after the responsibility accounting system was established in Beijing Post Co. Ltd., are analyzed profoundly. In chapter five, in accordance with the existing problems, the research is made on two aspects: on one hand, how to determine the scientific and reasonable internal transfer price and on the other hand, how to apply the result of the responsibility accounting inspection into the operation of the company. In Chapter six, the internal transfer price calculated out from the research can reflect the profit and loss of responsibility centers of Beijing Post Co. Ltd.