论中国经济发展对当前会计管理体制的创新要求

On Innovation Requirement of Developing China Economy on Current Accounting Management System

当前,会计管理体制与经济管理体制不相适应,使会计管理工作难以在企业管理及经营决策中发挥应有的作用。必须进行会计管理体制的创新,调整好会计管理体制与各方面的利益关系,强化会计管理体制的监督机制,与经济发展的要求相适应,与相关法律法规方面相协调,与核算工具相一致,并全面提高财会人员的素质,赋予会计人员必要的权限,会计管理体制才能满足我国经济发展的要求,进而促进我国经济持续健康发展。

Currently, the disharmony between accounting and economic management systems limits the role of accounting management in enterprise management and business decision. Therefore, we must innovate accounting management system, adjust interest relationships among accounting management system and other aspects, strengthen supervision system fit for economic development, related laws and regulations, and accounting instruments, and increase the quality of accounting personnel comprehensively and present them necessary permission to meet the need of China economic development, and promote constant and healthy development of China economy.