论现代企业制度与会计改革

Discussion on Modern Enterprise System and Accounting Reform

现代企业制度要求建立企业法人治理结构 ,对会计改革提出了新的要求 ,涉及到企业内部会计改革和企业外部会计改革两个方面。要重视现代管理会计 ,财务与会计一分为二 ,完善内部审计与监控手段 ;建立社会责任会计与企业税务会计 ,建立一支高素质的以注册会计师为主体的社会监督体系 。

Modern enterprise system,which requires establishing enterprise's corporation management structure,puts forward some new requirements for accounting reform dealing with both inner and outer accounting reform of the enterprise. This paper suggests that great attention should be paid to modern management accounting, financial affairs should be separated from the accounting, inner audit and monitoring method should be perfected, social responsibility accounting and enterprise' tax accounting should be established, and a high quality social supervision system taking the registered accountants as the dominant factors should be set up for the purpose of offering better service for rapidly developing socio-economy.