(参考)试论现代企业制度下的会计改革问题.docVIP

试论现代企业制度下的会计改革问题 摘 要 我国的经济体制从高度集中的计划经济到有计划的商品经济、计划经济为主市场经济为辅、计划经济与市场经济相结合、直至实行社会主义市场经济，基本完成了从计划经济向社会主义市场经济的转换。，会计改革也正是紧密结合经济体制的转换稳步推进的。随着我国社会主义计划经济向市场经济的转变，的外部环境和内部环境，包括投资主体、经济利益分配、政府管理职能等都发生了巨大的变化，所以，会计必须不断进行改革本文阐述国的会计改革与发展是不断完善的长期任务。在认真总结过去经验的基础上，紧紧依靠会计理论和广大实务工作者，抓住机遇，迎接挑战，全面推进我国的会计改革。会计改革既要吸收、又要适合我国的国情和实际情况，逐步建立起完善的适合社会主义市场经济、有中国特色的会计方法、会计法规和会计理论等会计体系。  ON THE MODERN ENTERPRISE SYSTEM, ZHE ACCOUNTING REFORM ABSTRACT Chinas economic system from the high concentration of planned economy to a planned commodity economy, and plan economy mainly supplemented by market economy, plan economy and market economy to combine together, until a socialist market economy, the basic completed from the planned economy to the socialist market economy of conversion. At the same time, it is also the accounting reform closely with the transformation of the economic system of steady progress. Along with our country socialism planned economy to market economy, accounting internal and external environment of the environment, including the main body of investment, economic profit distribution, and the government management function, there was a tremendous change, so, accounting must continue to reform. This paper expounds the development of accounting reform in thirty years history, accounting in China under the modern enterprise system exist some defects and the corresponding some countermeasures. Chinas accounting reform and development is the perfect long-term mission. In summing up based on the experience of thepast, closely rely on the accounting theory and the practice workers, seize the opportunity, challenge, and comprehensively promote the reform of accounting in China. Accounting reform both absorption, and should be suitable for the situation of our country and actual conditions, gradually set up complete for a socialist market economy, has the Chinese characteristic of accounting methods, and accounting regulations and accounting theory account