摘要：随着市场经济的发展，市场竞争越来越激烈，责任会计在我国的应用越来越广泛，责任会计的研究和创新也成为了会计学界的重点关注领域，但是仍然有很多企业直接套用国外的理论成果，缺乏具有中国特色的责任会计，尤其是在食品行业。某些食品企业盲目追求低成本和高收益，导致企业的价值观严重扭曲，缺乏完善的责任会计系统，危害消费者的健康和利益。首先，本文从阐述责任会计的含义目的、基本原则入手，从责任会计产生背景开始讲述责任会计的发展历程。然后，根据我国食品行业现状以及食品行业应用责任会计的现状，探讨责任会计在食品行业的应用情况，从近几年发生的各类食品安全问题入手，剖析食品行业是如何应用责任会计，以及应用中存在的问题。最后，针对前面的问题提出相应的改进措施，规范食品企业操作，以此来推进责任会计在我国食品企业的应用，在食品企业内部建立完善的责任会计体系。

关键词：责任会计；责任中心；食品行业；食品安全

Abstract：With the development of market economy, the increasingly fierce market competition, responsibility accounting is widely used in China, innovation and research on responsibility accounting has become the focus on the field of accounting academia, but there are still theoretical achievements of many enterprises directly apply foreign, lack of responsibility accounting with Chinese characteristics, especially the application in food industry. Some food enterprises blind pursuit of low cost and high yield, causes the enterprise values distorted, lack of responsibility accounting system is perfect, endangering the health of consumers and the interests of. First of all, this paper firstly expounds the basic principles of responsibility accounting purpose, meaning, background; development began to tell from the responsibility accounting responsibility accounting. Then, according to the current situation of food industry in China and the status of the food industry application of responsibility accounting, to explore the application of responsibility accounting in the food industry, starting from the various food safety problems in recent years, analysis of food industry is how the application of responsibility accounting, as well as the problems existing in the application of. Finally, put forward corresponding improvement measures according to the preceding problems, standardize food enterprise operation, in order to promote the application of responsibility accounting in China's food enterprises, establish and improve the responsibility accounting system in food enterprises.

Keywords: Responsibility Accounting; responsibility center; food industry; food enterpriers