论文部分内容阅读
社会主义经济体制改革的核心是国有企业改革，而建立现代企业制度则是国有企业改革的方向。现代企业制度作为产权明晰、责任明确、政企分开、管理科学的制度体系，其内含必然包括建立与之相适应的现代企业会计体系。现代企业会计包括会计主体、会计信息、会计监督及职业道德。
The core of the reform of the socialist economic system is the reform of state-owned enterprises, and the establishment of a modern enterprise system is the direction of the reform of state-owned enterprises. The modern enterprise system as a system of clear property rights, a clear responsibility, separation of government from enterprise and management of science must include the establishment of a modern enterprise accounting system compatible with it. Modern enterprise accounting, including accounting subjects, accounting information, accounting supervision and professional ethics.