深化财会改革,是建立现代企业制度的必然要求。笔者认为,当前应从尽快建立科学的财会管理制度,不断完善财务与会计,努力拓展财会职能,继续转移财务管理目标,迅速转变经济增长方式等方面进一步深化财会改革,以促进现代企业制度的建立和经济效益的提高。一、科学的财会管理制度必须建立企业要成为“自主经营、自负盈亏、自我约束、自我发展”的法人实体和市场竞争主体,就必须建立“产权清晰、权责明确、政企分开、管理科学”的现代企业制度。其中前三条基本上是现代企业制度的外部条件,第四条是内部条件。外因只有通过内因才能起作用,外部条件再好没有科学的管理,建立现代企业制度仍然是一句空话。而管理科学中的一项重要内容,就 Deepening financial and accounting reforms is an inevitable requirement for establishing a modern enterprise system. The author believes that the current need to establish a scientific accounting system as soon as possible, and constantly improve the financial and accounting, and strive to expand the functions of accounting, continue to shift financial management objectives, the rapid transformation of economic growth and other aspects to further deepen the fiscal reform, in order to promote the establishment of a modern enterprise system and Increased economic efficiency. First, a scientific financial management system must establish a legal entity and a market competition subject that the enterprise must become “self-management, self-financing, self-discipline, self-development ”. It is necessary to establish “clear property rights, clear rights and responsibilities, and separation of government and enterprises. Management science ”" modern enterprise system. The first three are basically the external conditions of the modern enterprise system, and the fourth is the internal conditions. External factors can only work through internal factors. External conditions are no better than scientific management. The establishment of a modern enterprise system is still empty talk. And an important part of management science,