企业会计制度改革论文.docVIP

摘要 会计制度对企业至关重要。随着改革开放新时期的到来，我国的企业会计制 度改革具有了新的目标并取得了重大的进展。为了实现改革的目标，改革中既有 成功经验需要我们借鉴吸收，又有不足之处需要我们深化改革，因此有必要对企 业会计制度改革进行系统化研究。 本文首先研究了企业会计制度改革的相关理论基础，使企业会计制度改革获 得了理论上的支持。在此基础上通过对国内外环境的分析提出了当前我国企业会 计制度改革的目标。其次，通过对新时期我国企业会计制度改革过程的回顾，总 结了改革的成功策略，对今后我国的企业会计制度改革具有很好的借鉴意义。然 后，研究了改革中存在的一些问题。最后，研究了问题产生的原因，并有针对性 的提出了深化我国企业会计制度改革的解决对策。 关键词:新时期我国企业会计制度改革系统化研究 Abstract The accounting system is essential to enterprise. With the arrival of new period of reform and opening-up, the enterprise accounting system reform of our country had new goal and made great progress. In the process of realizing the goal of reform, there are successful experiences need us to reference and absorb in the reform, and also there are weak points need us to deepen reform, therefore it is necessary to carry on systematized research for enterprise accounting system reform. Firstly, this text has studied the relevant theoretical foundations of enterprise accounting system reform, which make enterprise accounting system reform obtain support in theory. On this basis, the text has proposed the goal of the present enterprise accounting system reform of our country through an analysis of domestic and international environment. Secondly, through the retrospect of the course to enterprise accounting system of our country of new period, the text has summarized the successful tactics of the reform which are very good reference meanings in the enterprise accounting system reform of our country in the future, and has studied some problems existing in the reform. Finally, the text has studied the reason why these problems produce, and pointedly suggest settlement countermeasures that deepen enterprise accounting system reform of our country. Key words:new period our country the enterprise accounting system reform systematized research 目录 O甘Q口乙三八O :‘.工刁.. 6l1青...................·················…… 第一章新时期我国企业会计制度改革相关理论研究.… 第一节交易费用理论.......................…… 第二节博弈论......