建国60年企业会计制度的变迁与启迪

Change and Enlightenment of the Corporation Accounting System for 60 Years of the Founding

中国企业会计制度经历了60年的发展历程,实现了一次又一次的变革,取得了令人注目的成就,但仍有一些问题特别值得关注。加大企业会计制度改革力度,采取得力措施,强化现代企业责任会计制度,健全适应企业会计制度改革的会计核算制度;加强企业会计制度的监督机制建设,坚持渐进式企业会计制度改革方式,按经济全球化要求深化企业会计制度改革,使我国的企业会计制度更加臻至完善,以满足发展中国特色社会主义之需要。

After 60 years＇ development, Chinese corporation accounting system has taken many chan- ges and has made remarkable progress. But there are some problems to be cornered, we need to make more changes, and to take right action, strengthen modem enterprise responsibility accounting sys- tem, improve accounting, enhance supervising mechanism system and continue to insist evolution re- form for corporation accounting system, deepen corporation accounting system to adapt to economic globalization, in order to make Chinese corporation accounting system perfect and meet the need of developing socialism with Chinese characteristics.