论建立适应现代企业特点的财务会计报告

现代企业制度的组织形式是多元化、多角化、集团化经营,并且日益呈现大规模、跨国化、跨行业的经营趋势。现代企业的上述特点,对我国企业现行的会计管理模式提出了新的要求。要建立起既与国际惯例接轨,又体现中国社会主义市场经济特色的会计管理模式,是一项复杂的系统工程,需要我们在建立现代企业制度的同时,不断在理论上和实践中进一步探索和完善。

Modern enterprise system's configuration of organization is the multiplication,the multiple-angle,the collectivization management,and presents massively,transnational,the cross profession management tendency day by day.The modern enterprise's above characteristic,set the new request to Our country Enterprise present accounting control pattern.Must establish both with the international convention trail connection,and manifests China socialist market economy characteristic the accounting control pattern,is a complex systems engineering,needs us during establishment modern enterprise system's,further explores theoretically unceasingly with the practice in and consummates.