为理顺出资者所有权与企业法人财产权的关系,以适应社会化大生产和社会主义市场经济发展的要求,在我国建立现代企业制度已迫在眉睫。作为在委托—受托关系中负有受托责任的现代会计,也就迫切需要有一套符合现代企业制度要求的新的会计制度来规范其实务工作,而这套新的现代会计制度的制定又必须要有相应的现代会计理论作为指导,本文拟就此作一探讨。 In order to rationalize the relationship between the investor’s ownership and the legal person’s property rights and to meet the requirements of socialized mass production and socialist market economy, it is imminent to establish a modern enterprise system in our country. As a modern accountant with a fiduciary responsibility in the trust-entrust relationship, there is an urgent need for a new accounting system that meets the requirements of the modern enterprise system to regulate its substantive work. This new modern accounting system must be formulated There is a corresponding modern accounting theory as a guide, this article intends to make a discussion.