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现代企业制度的基本特征,是适应市场经济的要求,建立产权清晰、权责明确、政企分开、管理科学的制度。围绕现代企业制度的基本特征,建立与之相适应的现代企业财会机制,至关重要。笔者试从以下五个方面作肤浅论述,以供商榷。一、以预算为主体龙头,建立全面预算管理制度。在社会主义市场经济体制下,企业资源配置将变得复杂,管理功能多样、管理中心分散,随时管理、随机决策无法控制
The basic characteristics of the modern enterprise system are to meet the requirements of the market economy and establish a system of clear property rights, clear rights and responsibilities, separation of government and enterprises, and management science. Focusing on the basic characteristics of a modern enterprise system, it is of utmost importance to establish a modern enterprise accounting mechanism that is compatible with it. The author tries to give a shallow discussion from the following five aspects for commercial consideration. First, take the budget as the main leader and establish a comprehensive budget management system. Under the socialist market economic system, the allocation of enterprise resources will become complicated, the management functions will be diversified, the management center will be dispersed, and management at any time and random decisions cannot be controlled.