企业的会计管理如何在建立社会主义市场经济体制中发挥更大的作用,这是一个值得研讨的问题。本文就企业现代会计管理问题谈些粗浅认识。一、社会主义市场经济要求建立现代企业会计管理《会计法》第一条规定:“为了规范和加强会计工作,保护会计人员依法行使职权,发挥会计工作在维护社会主义市场经济秩序、加强经济管理、提高经济效益中的作用,制定本法”。这一规定从法律上确 How to play a greater role in the establishment of a socialist market economic system by the accounting management of an enterprise is a question worth discussing. This article talks about superficial understanding of modern accounting management in enterprises. First, the socialist market economy requires the establishment of modern enterprise accounting management “Accounting Law,” the first article: “In order to regulate and strengthen accounting work, protect accountants exercise their powers according to law, to play an accounting work in maintaining the socialist market economic order and strengthen the economy Management, improve economic efficiency in the role of this rule ”. This provision is legally correct