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经济决定会计,会计反作用于经济。因此,要研究、确立社会主义市场经济模式,发展社会主义市场经济,就很有必要研究、确立与之相适应并能推动其健康发展的会计工作管理模式。笔者构想,在社会主义市场经济中,对企业会计工作的管理,应建立以国家、产权代表人和企业经营者共同管理,国家和产权代表人委托社会鉴证机构进行鉴证,社会会计服务系统服务于企业会计工作的管理、服务体系。
Economic decision accounting, accounting reaction in the economy. Therefore, if we want to study and establish the socialist market economy model and develop the socialist market economy, it is necessary to study and establish an accountant management model that can adapt to it and promote its healthy development. The author conjectures that in the socialist market economy, the management of enterprise accounting work should be managed jointly by the state, the representatives of property rights and the business operators. The representatives of the state and the property right agency shall entrust the social inspection agencies to carry out the verification. The social accounting service system serves Enterprise accounting management, service system.