产权制度优化与企业会计改革思考

THINKING OF ENTERPRISE ACCOUNTING REFORM BASED ON OPTIMIZATION OF PROPERTY-RIGHT SYSTEM

优化企业的产权制度是社会主义市场经济条件下企业改革的重要内容之一，但企业产权制度的优化需要企业其他方面的改革与之配合与协调。其中，作为企业管理重要组织部分的企业会计也必须进行相应的变革，即在会计服务对象、会计信息内容、会计法规等方面打破传统体制下的运行模式，建立起与企业新型产权制度相适应的会计核算体系。

Building up optimum property- right system in enterprise is one of the mostimportant economic reforms in our country under the condition of socialist market economy,but the other management ways and methods in enterprise, such as enterprise accounting,mustbe modified in the same time. In order to adapt enterprise accounting to the new property- right system,there are many fields in interprise accounting which should be changed, includingthe object of accounting service,accounting information and accounting laws and rules.