企业财务制度改革有关问题初探

On Problems Concerning Reform of Accounting System

每一次税收的重大改革都伴随着企业会计制度的重大变革。我国企业会计制度的改革经过几十年的改革已基本完善和健全,但实际工作中仍存在许多不足之处。作者总结多年的实际工作经验,提出现代企业财务制度改革的新方法、新思路和新观点。

Every important reform of taxation occurred along with the great reform of enterprise′accounting system. After decades of reform,the accounting system has been complete and perfect. However,there are still some drawbacks in practice. Summing up his own rich experience in accounting,the author puts forward some new ideas about reform of accounting system for modern enterprises.