现行《企业会计制度》(以下简称“新制度”)打破了行业和所有制的界限,要求在公司制企业中先行实施。笔者认为,为使新制度顺利实施,应在以下各方面采取可行措施:一、建立健全财务约束机制,完善公司治理结构1.建立清晰的经营管理制衡机制。包括股东大会、董事会、监事会等组织部 The current “Enterprise Accounting System” (hereinafter referred to as “the new system”) broke the boundaries between industry and ownership and demanded that it should be implemented first in the system of company-owned enterprises. The author believes that for the smooth implementation of the new system, feasible measures should be taken in the following aspects: I. Establishing and improving a financial restraint mechanism and improving the corporate governance structure 1. Establishing a clear mechanism for checks and balances in operation and management. Including shareholder meetings, board of directors, board of supervisors and other organizational units