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地方投资公司在地方政府筹措建设资金、投资重大项目、引导社会投资、调整产业结构、促进经济发展等方面发挥了不可替代的作用,但和国内外先进企业的差距还很大。地方投资公司为促进国家重点项目建设、调整结构、支持基础设施和支柱产业的发展发挥了积极作用。因此,地方投资公司财务会计改革是现代企业制度建设发展的基础。要想产权清晰、权责明确、加强管理,必须改革财务会计制度。本文对地方投资公司加强会计核算管理,规范会计行为,立足市场,改革财务模式等进行了探讨。
Local investment companies have played an irreplaceable role in raising funds for local governments, investing in major projects, guiding social investment, adjusting industrial structure and promoting economic development. However, there is still a long way to go to differentiate themselves from domestic and foreign advanced enterprises. Local investment companies have played an active role in promoting the construction of key national projects, adjusting their structure and supporting the development of infrastructure and pillar industries. Therefore, the financial accounting reform of local investment companies is the foundation of the construction and development of modern enterprise system. To clear the property rights, rights and responsibilities clear, to strengthen management, we must reform the financial accounting system. This article discusses how to strengthen the accounting management of local investment companies, standardize the accounting behavior, based on the market and reform the financial mode.