It is certain that self-responsibility is a basic requirement for a person s quality in future society, the basis of a sane personality.

College students\' self-responsibility is college students\' the self-conscious attitude for assuming obligation and responsibility of self survival and growth.

Cultivating the self-responsibility of young people is the indispensible demand of the development of the younger generation,enterprises and the country.

Sense of responsibility refers to individual s understanding of responsibility,emotion and behavior,which can be divided into self responsibility and social responsibility,both supplementing each other.

That is to pay attention to the change of teachers’ teaching methods,improving the head teachers’ quality,fostering students’ proper interests and hobbies,cultivating their responsibility and self-confidence and the development of the whole students.

The method centers on cost program,achieves particular cost control of all process,and fulfills performance evaluation based on responsibility center.

Secondly, the thesis clearly introduces the steps of establishing responsibility center, and especially shows the disadvantages of traditional dividing responsibility center, then further differentiates responsibility center according to enterprise s value chain again.

The main work of constructing enterprise s budget executing organization is to build enterprise budget responsibility network composed of all kinds of responsibility centers.