拓宽管理会计职能提高企业管理水平王同玺（一）现代企业制度最基本的特征有两条：一是产权关系明晰，企业拥有包括国家在内的出资者投资所形成的全部法人财产权，成为享有民事权利、承担民事责任的法人实体；二是经营目的明确，企业按照市场需求组织生产经营，以提高劳动... Broaden the management accounting functions to improve business management Wang Tongxi (A) There are two basic characteristics of the modern enterprise system: First, the relationship between property rights is clear, companies have all investors, including state investors formed by the legal ownership of property, become civil rights, Bear the legal responsibility of the legal entity; second is a clear business purpose, enterprises in accordance with the needs of the market organization of production and management, in order to improve labor ...