一、改革企业会计组织体制是充分发挥会计职能作用的保证企业会计组织体制主要是指会计组织内部的组织构成、职责分工及其在企业组织结构中的纵向与横向关系。在最近几年的会计改革中,企业会计组织体制改革有所触及,在总结分级核算经验的基础上,按照责、权、利相结合的原则,划小核算单位,建立了责任会计组织形式;一些企业引入银行的监督、控制、结算、信贷机制,建立内部结算中心;逐步建立包括总会计师在内的“一长三师”的企业组织领导模式,等等。但从总体上看,企业会计组织体制改革,尚处于起步阶段,对 First, the reform of enterprise accounting organizational structure is to give full play to the role of accounting functions to ensure that the accounting system mainly refers to the accounting organization within the organizational structure, division of responsibilities and its organizational structure in the vertical and horizontal relationship. In the accounting reform in recent years, the reform of accounting system in enterprises has touched upon. On the basis of summing up the experience of graded accounting, the Bank organized small accounting units according to the principle of combining responsibility, right and profit, and established the form of accountability accounting. Some enterprises introduce the supervision, control, settlement and credit mechanism of banks and set up internal settlement centers; and gradually establish the leadership mode of “one long, three divisions” enterprises and organizations, including the chief accountant. However, on the whole, the reform of the accounting system of enterprises is still in its infancy, right