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建立现代企业制度,标志着在市场经济体制下,提高经济效益成为企业经营的主要目标。财会工作是企业管理体系中的一个重要组成部分,它与经济效益有着“血缘关系”.作为配套改革措施的《两则》、《两制》的出台,推动了企业财会工作与社会主义市场经济进一步接轨。要建立“产权清晰、权责明确、政企分开、管理科学”的现代企业制度,必须通过深化改革,建立起与之相适应的企业财会管理体系.如何尽快摆脱长期来高度集中的计划经济体制和统收统支的财政体制,以及国有国营的企业经营体制的影响和束缚,在深化企业会计工作中,勇于探讨与实践,是财会干部面临的一项重要任务,也是企业财会工作适应现代企业制度,发展社会主义市场经济的需要。
The establishment of a modern enterprise system indicates that under the market economy system, increasing economic efficiency has become the main objective of business operation. Accounting work is an important part of the enterprise management system, and it has a “blood relationship” with economic benefits .As a result of the introduction of “two principles” and “two systems” of supporting reform measures, the work of enterprise finance and accounting and socialism are promoted Market economy further integration. To establish a modern enterprise system of “clear property rights, clear rights and responsibilities, separation of government and enterprises, and scientific management”, we must establish a corresponding enterprise accounting management system through deepening the reform and how to get rid of the long-term highly concentrated plan The economic system and the revenue and expenditure of the financial system, as well as the state-owned enterprises operating system of the influence and constraints in the deepening of the accounting work, the courage to explore and practice is an important task facing the accounting cadres, but also corporate finance and accounting work to adapt Modern enterprise system, the need of developing socialist market economy.