试论现代企业制度下会计的受托责任与资本金制度王春燕党的十四届三中全会为确立公有制与市场经济有机结合的微观实现形式，把国有企业真正办成充满活力的、参与市场竞争的经济实体，借鉴世界各国市场经济条件下，企业发展走过的共同道路，提出把建立现代企业制度作为今后... On the fiduciary responsibility and capital system of accounting under the modern enterprise system Wang Chunyan’s Third Plenary Session of the 14th Central Committee of the Communist Party of China established the microscopic realization form of the organic combination of public ownership and market economy, and made the state-owned enterprises truly dynamic and participate in market competition. The economic entity draws on the common road of corporate development under the conditions of market economy in all countries and proposes the establishment of a modern enterprise system as the future...