会计管理体制和社会经济环境

Accounting Management System and Social Economic Environment

通过对会计管理体制形成的必然性以及计划经济体制下会计管理体制的弊端的阐述,揭示了任何一种会计管理体制模式的选择,都是与一定的社会经济环境相联系这样一个规律,同时提出了建立与现代企业制度相适应的会计管理模式的对策。

Through expounding the inevitability of the accounting management system formation and the demerits of accounting management system under planned economy system, this paper reveals a rule that the selection of any accounting management system mode has the relation with the specified social economic environment, and puts forward the countermeasures for establishing accounting management mode suited to modern enterprise system.