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随着我国现代企业制度的逐步建立,对企业的财务管理制度提出了新的要求。本文正是基于这一现实背景,系统分析了现代企业制度特征及其对会计管理提出的新要求,根据新要求分别从会计管理体系的构建、企业预算管理、资金运用与管理、经营成果的绩效考核四个方面对企业会计管理模式提出了不同的要求。
With the gradual establishment of the modern enterprise system in our country, new requirements have been put forward on the financial management system of the enterprise. Based on this background, this paper systematically analyzes the characteristics of the modern enterprise system and its new requirements for accounting management. According to the new requirements, this paper analyzes the characteristics of the accounting management system, such as the construction of accounting management system, the management of enterprise budget, the utilization and management of capital, Four aspects of assessment of corporate accounting management model put forward different requirements.