1．进一步深化经济体制改革，使产权明晰、管理科学的现代企业制度尽早建立。要完善国有资产的委托—代理经营机制，明确委托人与代理人的责权利关系；要尽可能统一投资者与经营者的行为目标和价值取向，建立一整套考核经营者工作业绩的财务分析体系，使企业的会计行为具有一种 1. To further deepen the reform of the economic system, so that the property rights clear, scientific management of the modern enterprise system as soon as possible. It is necessary to improve the entrustment-agency management mechanism of state-owned assets, clarify the relationship between the principal and agent and the rights and obligations of the principal and agent; to unify the behavioral objectives and values ​​of investors and managers as much as possible, and establish a set of financial analysis system to assess the performance of managers , So that enterprises have a kind of accounting behavior