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为理顺出资者所有权和企业法人财产权的关系,以适应社会化大生产和市场经济发展的要求,在我国建立现代企业制度已成必然趋势。现代企业制度的建立,财务、会计工作如何适应这种新型企业制度的要求,已成为会计界广泛讨论的话题。由于现代企业制度下财务、会计工作的服务对象及工作重点是不同的,只有认识两者的联系和区别才能做好现代企业财务、会计工作。 一、现代企业制度的特征及其对财务、会计工作的要求。 党的十四届三中全会《关于建立社会主义市场经济若干问题的决定》阐明了现代企业具有以下五个特征:①产权关系明晰;②企业以其全部法人财产
In order to straighten out the relationship between investor ownership and corporate property rights to meet the requirements of socialized large-scale production and market economic development, it has become an inevitable trend to establish a modern enterprise system in China. The establishment of a modern enterprise system, how financial and accounting work adapt to the requirements of this new type of enterprise system has become a subject of extensive discussion in the accounting field. Since the service targets and work priorities of the financial and accounting work under the modern enterprise system are different, only by understanding the connection and differences between the two can the financial and accounting work of the modern enterprise be completed. I. The characteristics of modern enterprise systems and their requirements for financial and accounting work. The “Decision on Several Issues Concerning the Establishment of a Socialist Market Economy” of the Third Plenary Session of the 14th CPC Central Committee clarified that modern enterprises have the following five characteristics: (1) Clear property rights relations; (2) Enterprises with all their corporate assets