当前,我国会计改革设想为两个 层次:一是宏观会计管理体制的改 革,一是微观会计管理的改革——企 业会计改革。后者正是会计改革的重 点和难点。对企业会计改革的目标模 式,是否可以设想为“会计管理系统 (AMS)”?本文试以会计管理理 论和“三论”为基础。谈谈自己的看法。 一 At present, accounting reform in our country envisaged two levels: First, the macro-accounting management system reform, one is the micro-accounting management reform - accounting reform. The latter is the focus of accounting reform and difficulties. Whether the target mode of corporate accounting reform can be envisaged as “Accounting Management System” (AMS)? This paper is based on accounting management theory and “Three Theory”. Talk about your own opinion. one