建立与现代企业制度相适应的现代企业会计制度

On Establishinng Modern Enterprise Accounting System Adapted to Modern Enterprise System

根据我国现代企业制度的目标和要求,寻求建立现代企业会计制度的思路,并在正确处理国家与企业经济利益关系的前提下,提出了与现代企业制度相适应的现代企业会计制度主要内容的构想:建立企业主体会计制度;建立会计人员管理制度;建立企业会计行为规范化体系;建立企业会计行为社会监督体系。同时提出了在建立现代企业会计制度时应注意正确处理和解决的相关问题,现代企业会计制度应适应现代企业制度中包含的任何组织形式的企业;不能把西方企业制度、会计制度简单的理解为我国现代企业制度和会计制度。

The essay is intended to make an analysis of how to estabish modern enterprise accounting system adapted to modern enterprise system. Accouning the aim and demands of modern enterprise system of our country, an effort has been made to seek for the train of thought on the establishment of accounting system with enterprises as the main part, management system of accounting personel, conducting standard system of enterprise accounting and social supervisiont system of enterprise accounting.Attention has also been paid to the relative problems which should be corrcetly handled in respect of the establishment of modern enterprise accounting system, it has been pointed out that modern enterprise accounting system should be suited to enterprises in any organization form, and it is not appropriate to regard the enterprise system and accounting system of the West as moden enterprise system and accounting system of our country.