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现代企业制度是市场经济运行模式的重要基础之一,建立现代企业制度是发展社会化大生产和市场经济的必然要求。然而,建立现代企业制度却对我国企业现行的会计管理模式提出了新的要求,要求我们必须建立起与国际惯例接轨的新的会计管理模式,这是一项复杂的系统工程,需要我们不断在理论上和实践中进一步探索和完善。
The modern enterprise system is one of the important foundations of the operating mode of the market economy. Establishing a modern enterprise system is an inevitable requirement for the development of socialized large-scale production and market economy. However, establishing a modern enterprise system puts forward new requirements for the current accounting management model of Chinese enterprises. It requires us to establish a new accounting management model that is in line with international practice. This is a complex system engineering and requires us to continue to Further exploration and improvement in theory and practice.