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一、现代企业制度需要管理会计１．转换企业经营机制，引人竟争机制，搞好内部经济责任制，是建立现代企业制度的前提和基础。现代企业在明确产权关系的前提下，以经济责任制为基础有序运转，即实行董事长负责制，由董事长对整个资产负责经营管理。董事长若能对整个资产负责，
First, the modern enterprise system requires management accounting 1. It is the prerequisite and basis for the establishment of a modern enterprise system to change the management mechanism of enterprises, introduce competing mechanisms and improve the internal economic responsibility system. Under the premise of a clear relationship between property rights and modern economy, the economic responsibility system as the basis for an orderly operation, that is, the chairman of the board responsible for the implementation of the system, the chairman of the board responsible for the entire asset management. If the chairman is responsible for the entire asset,