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现代企业制度具有适应市场经济要求、产权清晰、权责明确、政企分开、管理科学等特征。建立现代企业制度,是一项复杂的社会系统工程,需要从多方面进行努力。会计改革是财政经济改革的一个重要方面,会计工作是经济管理重要组成部分,会计工作必须适应建立现代企业的要求,充分发挥会计职能作用,为建立现代企业制度做出应有的贡献。(一)建立现代企业制度对会计工作的要求建立现代企业制度,对会计工作的要求是:一、改革产权制度,要求会计工作做好清产核资等工作。
The modern enterprise system has the characteristics of meeting the requirements of market economy, clear property rights, clear rights and responsibilities, separation of government and enterprises, and management science. The establishment of a modern enterprise system is a complex social system project and requires many efforts. Accounting reform is an important aspect of financial and economic reforms. Accounting work is an important part of economic management. Accounting work must meet the requirements for the establishment of modern enterprises, give full play to the role of accounting functions, and make due contributions to the establishment of a modern enterprise system. (1) Establishing requirements of modern enterprise system for accounting work Establish a modern enterprise system. The requirements for accounting work are: First, reform the property rights system and require the accounting work to do a good job of clearing production and nuclear assets.