论现代企业财会制度创立的制约因素及设计思路

On the Restrictive Factors and Its Design Stategies of the Finacial and Accounting Rules in Modern Enterprises

随着具体会计准则颁布并将在现代国有企业试点实施，企业的会计核算制度将由行业制度型转向准则规范型，加之“两权三层次”的国有产权管理体制改革的逐步到位，现代国有企业的会计与财务管理活动越来越具有微观性，与之相适应。企业将在准则规定的范围内选择会计政策，并按照所有者意志制定企业的财务政策。

With the Promulgation of the specific accounting postulates and the trial implementation to the modem govenment - owned enterprises, the system of accounting caculation of the enterprises will be changed from the form of business system into the one of code standardization. And now the business of the accounting and financial management for the modem government -- owned enterprises is becoming smaller by the realization of. the management system for the state - owned equity. The enterprises will select the accounting policy within the framework and formulate the financial policy of the enterprises in the light of owners' willings.