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现代企业制度是指以完善的企业法人制度为基础,以有限责任制度为保证,以公司企业为主要形式,以产权清晰、权责明确、政企分开、管理科学为条件的新型企业制度。其主要内容包括:企业法人制度、企业自负盈亏制度、出资者有限责任制度、科学的领导体制与组织管理制度。会计监督是指会计工作中,通过记录、计算、分析、检查对企业、机关、事业单位或其他经济组织的财政收支及其他有关经济活动进行的监督。文章主要探讨现代企业制度的建立与加强会计监督的对策。
The modern enterprise system refers to a new type of enterprise system based on a sound enterprise legal person system, guaranteed by a limited liability system, a company enterprise as the main form, a clear property rights, clear rights and responsibilities, separation of government from enterprise and management science. Its main contents include: corporate legal person system, self-financing system, the investor’s limited liability system, scientific leadership system and organization and management system. Accounting supervision refers to the accounting work, through records, calculations, analysis, inspection of enterprises, institutions, public institutions or other economic organizations, financial revenues and expenditures and other related economic activities carried out supervision. The article mainly discusses the establishment of modern enterprise system and countermeasures to strengthen accounting supervision.