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党的十四届三中全会提出的建立以公有制为主体的现代企业制度,是建立社会主义市场经济体制的基础,是我国国有企业改革的方向。现代企业制度但要适应建立现代企业制度的需要,还必须建立和完善我国的现代企业会计制度。一、现代企业会计的特征及基本内涵
The establishment of a modern enterprise system with public ownership as the main body proposed by the Third Plenary Session of the 14th CPC Central Committee is the foundation for establishing a socialist market economic system and is the direction of the reform of state-owned enterprises in China. In order to meet the needs of establishing a modern enterprise system, modern enterprise systems must also establish and improve the modern enterprise accounting system in China. I. The characteristics and basic connotation of modern enterprise accounting