论文部分内容阅读
现代企业制度的建立,形成了投资主体多元化和所有制结构多样化的格局。而传统会计体制会计管理主体表现弱化、会计工作独立性差、会计信息反映不充分、会计服务无法满足社会各利害关系人需要的缺陷也日益显现。故我国要完成目前所面临的企业转轨改制的艰巨任务,必然需要与之配套的会计管理体系的创新。要建立适应现代企业制度的会计管理体系,就企业自身而言,笔者认为可以从以
The establishment of a modern enterprise system has formed a pattern of diversification of investment entities and diversification of ownership structure. However, the weaknesses in the performance of the traditional accounting management system, the poor independence of accounting work, the insufficient reflection of accounting information, and the shortcomings of accounting services that can not meet the needs of stakeholders in society are also increasingly apparent. Therefore, to fulfill the arduous task of transforming and restructuring the enterprises currently facing our country, we must inevitably need the innovation of the accounting management system that accompanies it. To establish a modern enterprise management system to adapt to the enterprise itself, the author believes that from