建立符合市场经济发展要求和适应社会化大生产需要的现代企业制度是当前深化我国国有企业改革,彻底转换企业经营机制,把企业推向市场,使企业真正成为面向市场的法人实体和市场竞争主体的必然要求和关键所在。本文拟从现代企业的特征、组织形态以及现代企业财务与会计管理谈谈个人看法。 Establishing a modern enterprise system that meets the requirements of the development of the market economy and meets the needs of large-scale social production is the current deepening of China’s state-owned enterprise reform, the complete conversion of enterprise operating mechanisms, and the introduction of enterprises into the market, so that enterprises can truly become market-oriented legal entities and market competition players. The inevitable requirements and the key. This article plans to talk about personal views from the characteristics and organizational forms of modern enterprises and the financial and accounting management of modern enterprises.