会计改革与企业制度改革

On the Accounting System Reform and Enterprise Reform

以《企业财务通则》和《企业会计准则》为先导的会计改革在明晰企业产权关系，健全法人财产制度和转换企业经营机制上发挥了重要作用．同时，我国会计改革成功的关键仍然取决于人们思想观念的变革程度．随着现代企业制度的建立与不断完善，国家财政应该转变职能，把对企业财务会计的监督咨询交由会计师事务所等市场中介机构承担．目前则应加快对现代会计人才的培养，用市场规则与合格人才保证现代企业制度在科学化、法制化的轨道上运作．

The Enterprise Finance Criterions and the Enterprise Accounting Norms haveplayed an important role in clearing the relations of property rights, perfecting the legal person property system in a corporation and transforming business operation machanism to amore efficient way. The crux of the success for China's accounting system reform lies in thestage of change in people's ideas and concepts. Along with the establishment of the modernenterprise system and its gradual improvement China's Public Finance ought to remove someof its functions, such as supervising and consultion to the certified public accountant agenciesand other intermediary organizations. At present. it is imperative to speed up educatingnumbers of modern accounting professionals to guarantee that the modern enterprise systemin this country can be working in a scientific and legal way.