现代企业必须实行责任会计制度胡莹随着现代市场经济的发展，国家、地区间往来和经济合作的扩大，世界经济呈现出一体化的趋势。会计作为提供企业财务信息的一项管理活动，一要规范化，二要国际化。为了建立现代企业财务会计制度，必须认真贯彻实施《企业财务通则》和《企... Modern Enterprises Must Have a Responsible Accounting System Hu Ying With the development of modern market economy, exchanges between countries and regions, and the expansion of economic cooperation, the world economy has shown an integrated trend. Accounting as a management activity to provide corporate financial information, we must standardize, and second, to internationalization. In order to establish a modern enterprise financial accounting system, we must conscientiously implement the “General Rules of Corporate Finance” and "...