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一企业改革的方向是建立现代企业制度。加强会计队伍建设是建立现代企业制度的一项重要内容,但由于目前市场经济发育尚不完全,新体制需要逐步到位,以及社会环境等影响,会计人员的素质还不能适应经济发展的要求。企业管理制度这一概念涵义很广,包括企业产权管理制度和企业组织管理制度、企业财务会计管理制度、企业收益分配制度等多方面的内容。现代企业制度,则是以产权制度为核心即产权明晰的公司法人制度。在我国,现代企业制度是社会主义制度和市场经济体制有机结合状态下的一种新型企业制度体系,它涉及企业外部
The direction of a business reform is to establish a modern enterprise system. Strengthening the construction of accounting team is an important part of establishing a modern enterprise system. However, due to the incomplete market economy, the gradual need of the new system and the social environment, the quality of accountants can not meet the requirements of economic development. The concept of business management system has a wide range of concepts, including the enterprise property management system and enterprise management system, enterprise financial accounting management system, corporate income distribution system and many other aspects. The modern enterprise system is based on the property rights system as the core, that is, the property rights of a clear corporate legal system. In our country, the modern enterprise system is a new type of enterprise system under the organic combination of the socialist system and the market economy. It involves the external