摘要
现代企业制度作为政企分离与科学管理的一种企业机制,成为市场经济调整的必然产物,还是市场经济呈现开放性发展趋势的必然要求,对企业财务会计工作提出了严格的要求。本文主要以现代企业制度和财务会计改革问题运用研究为重点进行阐述,从现代企业制度基本概述、财务会计现状、财务会计工作存在的问题、财务会计革新的要点几个方面深入说明并探讨,旨为相关研究提供参考资料。
Modern enterprise system,as an enterprise mechanism of separating government from enterprise and scientific management,has become an inevitable outcome of the adjustment of market economy and an inevitable requirement of the open development trend of market economy.It has put forward strict requirements for the financial accounting of enterprises.This paper mainly focuses on the application of modern enterprise system and financial accounting reform research,and from the basic several aspects of modern enterprise system,financial accounting status quo,financial accounting problems,financial accounting innovation of in-depth explanation and discussion,will provide reference materials for related research.
作者
陈芝芳
CHEN Zhifang(Zhejiang Fuli New Material Co.,Ltd.;Zhejiang Fuxinda Health Technology Co.,Ltd.)
出处
《中国商论》
2021年第21期156-159,共4页
China Journal of Commerce
基金
有机/无机复合无卤阻燃ABS树脂(11C26213301692)。
关键词
现代企业制度
财务管理
财务会计
成本管理
内部控制
modern enterprise system
financial management
financial accounting
cost management
internal control