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现代企业制度,就是产权清晰、权责明确、政企分开、管理科学的企业制度,它是使企业成为面向国内外市场的法人实体和市场竞争主体,是适应社会化大生产和社会主义市场经济要求的一种企业机制。在这种企业机制下,必须建立与之相适应的企业财务会计模式和财务运行机制。这是至关重要的。在此,提出从业中所形成的一些粗浅的见解,与同仁们共同探讨。
The modern enterprise system is an enterprise system with clear property rights, clear powers and responsibilities, separation of government from enterprise and management science. It is to make enterprises become the legal entity and market competition main body for the domestic and foreign markets, adapt to the socialized mass production and the socialist market economy An enterprise mechanism required. Under this kind of enterprise mechanism, it is necessary to establish an appropriate corporate financial accounting mode and financial operating mechanism. This is crucial. Here, put forward some rough ideas formed in the practice, and colleagues to discuss.