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现代企业会计是适应现代企业制度的需求而建立的。现代企业制度是对传统企业制度的扬弃,它着重在企业的产权制度、组织制度、和管理制度三个方面按社会主义市场经济体制的要求进行调整。建立现代企业制度就是要实现政企职责真正分开,使企业摆脱政府机构附属物的地位,实现企业民事权利能力和行为能力的统一,使企业能够成为自负盈亏的法人实体。为了使现代企业制度进一步落到实处,在会计制度上率先进行了根本性的改革,从1993年7月1日起已全面实行《企业财务通则》和《企业会计准则》及新的企业财务制度和会计制度。现代企业制度下的企业会计在服务方向上发生了深刻变化。 一、会计主体概念给我们带来的启示 会计主体是指企业会计服务的特定单位或组织。会计主体是随着经济的发展和经营活动组织形式的变化而产生的,在由
Modern enterprise accounting is established in response to the needs of modern enterprise systems. The modern enterprise system is a sublation of the traditional enterprise system. It focuses on the three aspects of the enterprise’s property rights system, organization system, and management system to be adjusted according to the requirements of the socialist market economic system. The establishment of a modern enterprise system is to achieve a true separation of government and enterprise responsibilities, enable enterprises to get rid of the status of government agencies appendages, and achieve the unity of corporate civil rights and behavioral capabilities, so that enterprises can become self-financing corporate entities. In order to further implement the modern enterprise system, it took the lead in carrying out fundamental reforms in the accounting system. From July 1st, 1993, it has fully implemented the “General Principles of Corporate Finance” and “Enterprise Accounting Standards” and the new corporate financial system. And accounting system. The enterprise accounting under the modern enterprise system has undergone profound changes in service orientation. First, the revelation brought by the concept of accounting entity The accounting entity refers to the specific unit or organization of enterprise accounting services. The main body of accounting results from the development of the economy and the change in the organization of business activities.