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会计管理体制是对会计工作管理体系和制度的总称。它不仅关系到企业的经济活动和财务收支情况,还会影响整个国民经济工作的组织以及各项财经政策、计划、预算的执行。 一、当前会计管理体制改革的迫切性 1、随着改革开放的纵深发展,有计划商品经济运行机制的形成,社会经济结构在发生变革,以国营大中型企业为主体的经济结构正在向国营、集体、乡镇、三资企业全面开花的
Accounting management system is a general term for accounting management system and system. It not only affects the economic activities and financial revenues and expenditures of enterprises, but also affects the organization of the entire national economy as well as the implementation of various financial policies, plans and budgets. First, the urgency of the reform of the current accounting management system 1, with the deepening of reform and opening up, the formation of a planned commodity economy operating mechanism, the social and economic structure in the change, the state-owned large and medium-sized enterprises as the mainstay of the economic structure is to the state-owned, Collectives, townships, foreign-funded enterprises in full blossom