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建立现代企业制度,是社会化大生产发展到一定阶段的产物,是市场经济体制改革的客观要求。党的十四届三中全会通过的《中共中央关于建立社会主义市场经济体制若干问题的决定》,明确提出我国国有企业改革的方向是建立现代企业制度。建立现代企业制度,从宏观看是建立社会主义市场经济体制的基础;从微观看是转换企业经营机制,完善企业内部各项改革的关键。可以说,建立现代企业制度,对企业的各项工作包括财会工作都有重大的影响。一、现代企业制度的基本特征根据《决定》精神,现代企业制度是一种适应市场经济要求,产权清晰,权责明确,政企分开,管理科学的企业制度;是指将企业法人制度、有限责任制度、科学的企业组织制度有机结合起来的一种企业运作机制;是适应社会化大生产和现代市场经济要求的
Establishing a modern enterprise system is a product of the development of a large-scale socialized society to a certain stage and is an objective requirement for the reform of the market economy. The “Decision of the CPC Central Committee and the Central Government on Several Issues Concerning the Establishment of a Socialist Market Economic System” passed by the Third Plenary Session of the 14th Central Committee of the Party explicitly states that the direction for the reform of state-owned enterprises in our country will be the establishment of a modern enterprise system. Establishing a modern enterprise system is the foundation for establishing a socialist market economic system from a macro perspective. From a microcosmic point of view, it is the key to transforming the operating mechanism of enterprises and perfecting various internal reforms in enterprises. It can be said that the establishment of a modern enterprise system has a significant impact on all aspects of the enterprise, including its accounting work. I. Basic Characteristics of Modern Enterprise System According to the spirit of “decision”, modern enterprise system is a kind of enterprise system that meets the requirements of market economy, has clear property rights, clear powers and responsibilities, separate government from enterprise, and manages science. It refers to changing the enterprise legal person system into limited Responsibility system, the scientific system of enterprise organization organic combination of a business operation mechanism is to adapt to the socialization of large-scale production and modern market economy requirements