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一、现代企业产权制度对现代财会工作的要求 现代企业制度要求推行产权明晰的现代企业产权制度。这样说,至少包括五层涵义:一是国家要给企业应有的自主权,不能束缚企业的手脚;二是企业以其独立支配的全部法人财产为限,成为享有民事权利、承担民事责任的法人产权主体;三是企业作为一个独立主体,在市场上的地位应是平等的;四是要建立多元化的产权制度,维护多元化的产权主体利益;五是政府要
I. Requirements of modern enterprise property rights system for modern accounting work The modern enterprise system requires the implementation of a modern property right system with clear property rights. In this way, it includes at least five layers of meaning: First, the state must give enterprises the right of autonomy, and it must not constrain the hands and feet of the enterprise. Second, the enterprise is limited to all corporate property that it controls independently and becomes a legal person that enjoys civil rights and assumes civil liability. The main body of property rights; third, the enterprise as an independent subject, its position in the market should be equal; the fourth is to establish a diversified property rights system and maintain the interests of the diversified property rights; Fifth, the government must