会计回归企业,从单纯的报帐型转变为经营管理型,是当前我国企业会计模式转换的重要内容之一,本文拟就此略抒己见,以求教于同仁。 一、会计回归企业是经济发展和会计自身发展的要求 (一)新的经济体制要求找回会计的完整“自我”。会计作为特定经济主体中整个管理系统的一个特殊子系统,本来应既有对外报 The return of accounting to enterprises, from a purely reimbursement type to a business management type, is one of the most important aspects of the transformation of China’s corporate accounting model. This paper intends to express its views on this issue and seek advice from colleagues. First, the return of accounting to enterprises is a requirement for economic development and the development of accounting itself. (1) The new economic system requires the recovery of the complete “self” of accounting. As a special subsystem of the entire management system in a specific economic entity, accounting should have both