略论企业会计机制及其类型

ENTERPRISE ACCOUNTING MECHANISM AND ITS TYPES

受特定经济制度和经济体制制约的企业会计机制有其内在关系、结构层次、运行方式和演变规则。而会计的决策机制、利益驱动机制、责任约束机制、权利制衡机制和资金营运机制则构成了现代企业会计机制。

Restricted by the special economic system and organization, the enterprise accounting mechanism has its internal relationshipe, structural levels, operative methods and changing regulations. But the accounting decision mechanism, benefit drive mechanism, obligation restriction mechanism, power balancing mechanism and capital operation mechanism together constitute the modern enterprise accounting mechanism.