论文部分内容阅读
一会计在企业发展及其生产经营活动中具有不可替代的作用,加强会计队伍建设是现代企业制度重要内容。当前由于市场经济发育不全,新体制需要逐步到位,以及社会环境的影响,会计人员的素质还不能适应经济发展的要求。企业管理制度的涵义很广,包括企业产权管理制度和企业组织管理制度、企业财务会计管理制度、企业收益分配制度等多方面的内容。现代企业制度,则是以产权制度为核心,即产权明晰的公司法人制度。在我国现代企业制度是社会主义制度和市场经济有机结合状态下的一种新型企业制度体系,涉及企业外部和内部机制各个方面。改革开放以来,特别是近几年来,
Accounting has an irreplaceable role in the development of enterprises and their production and operation activities. Strengthening the construction of accounting personnel is an important part of the modern enterprise system. At present, due to the incomplete development of the market economy, the new system needs to be gradually put in place, and the influence of the social environment. The quality of accounting personnel can not meet the requirements of economic development. The meaning of the enterprise management system is very wide, including various aspects such as the enterprise property management system and the enterprise organization management system, the enterprise financial accounting management system, and the enterprise income distribution system. The modern enterprise system is based on the property rights system as the core, that is, the company’s legal person system with clear property rights. The modern enterprise system in our country is a new type of enterprise system under the organic combination of the socialist system and the market economy, involving all aspects of the company’s external and internal mechanisms. Since the reform and opening up, especially in recent years,