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近年来,随着社会主义市场经济体系的建立和不断完善,商业活动不断增多,企业已经成为市场经济体系中重要的因素。会计工作是企业财务管理工作的主要内容之一,会计人员不但要负责企业财务制度的运行工作,还肩负着重要的法律责任。本文着重分析了新形势下企业会计制度的发展现状,并根据新《会计法》对企业会计法律责任进行了详细的划分。
In recent years, with the establishment and continuous improvement of the socialist market economic system and the increasing commercial activities, enterprises have become an important factor in the market economy. Accounting work is one of the main contents of the enterprise’s financial management. Accounting personnel should not only be responsible for the operation of the enterprise’s financial system, but also shoulder important legal responsibilities. This article emphatically analyzes the present situation of the development of the enterprise accounting system under the new situation and makes a detailed division of the legal responsibility of the enterprise accounting according to the new Accounting Law.