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所谓现代企业制度.即应使企业组织形式和社会责任形式适应现代生产力发展要求,借以最大限度地解放生产力。我国现代企业制度是符合公司企业(包括有限责任公司和股份有限公司)产权特征、组织特征和社会责任特征的生产关系形式。本文拟从理论依据、实践借鉴、现实选择、重要意义四方面论述现代企业制度下财会机构分设的必要性。
The so-called modern enterprise system means that the form of corporate organization and social responsibility should be adapted to the requirements of the development of modern productive forces so as to maximize the liberation of productive forces. The modern enterprise system in our country is a form of production relations that is in line with the property rights, organizational characteristics and social responsibility characteristics of a company (including limited liability companies and joint stock limited companies). This article intends to discuss the necessity of the separation of accounting institutions under the modern enterprise system from four aspects: theoretical basis, practical reference, realistic choice and significance.