试论现代企业制度下的会计改革问题

试论现代企业制度下的会计改革问题

摘要

我国的经济体制从高度集中的计划经济到有计划的商品经济、计划经济为主市场经济为辅、计划经济与市场经济相结合、直至实行社会主义市场经济，基本完成了从计划经济向社会主义市场经济的转换。同时，会计改革也正是紧密结合经济体制的转换稳步推进的。随着我国社会主义计划经济向市场经济的转变，会计的外部环境和内部环境，包括投资主体、经济利益分配、政府管理职能等都发生了巨大的变化，所以，会计必须不断进行改革。本文阐述我国会计改革发展的三十年历程、我国会计在现代企业制度下存在的一些缺陷及相应的一些对策。我国的会计改革与发展是不断完善的长期任务。在认真总结过去经验的基础上，紧紧依靠会计理论和广大实务工作者，抓住机遇，迎接挑战，全面推进我国的会计改革。会计改革既要吸收、又要适合我国的国情和实际情况，逐步建立起完善的适合社会主义市场经济、有中国特色的会计方法、会计法规和会计理论等会计体系。

关键词：发展历程；会计改革；企业制度

ON THE MODERN ENTERPRISE SYSTEM, ZHE

ACCOUNTING REFORM

ABSTRACT

China's economic system from the high concentration of planned economy to a planned commodity economy, and plan economy mainly supplemented by market economy, plan economy and market economy to combine together, until a socialist market economy, the basic completed from the planned economy to the socialist market economy of conversion. At the same time, it is also the accounting reform closely with the transformation of the economic system of steady progress. Along with our country socialism planned economy to market economy, accounting internal and external environment of the environment, including the main body of investment, economic profit distribution, and the government management function, there was a tremendous change, so, accounting must continue to reform. This paper expounds the development of accounting reform in thirty years history, accounting in China under the modern enterprise system exist some defects and the corresponding some countermeasures. China's accounting reform and development is the perfect long-term mission. In summing up based on the experience of the

past, closely rely on the accounting theory and the practice workers, seize the opportunity, challenge, and comprehensively promote the reform of accounting in China. Accounting reform both absorption, and should be suitable for the situation of our country and actual conditions, gradually set up complete for a socialist market economy, has the Chinese characteristic of accounting methods, and accounting regulations and accounting theory accounting system.

KEYWORDS: Development course，The accountant reforms，Enterprise system

目录

1我国会计改革发展的历程 (1)

2现代企业制度下会计改革的不足 (3)

2.1 行业会计形式不适应企业改革的要求 (3)

2.2 现行会计缺乏完整性和系统性 (4)

2.3 我国会计改革的国际化进程缓慢 (5)

2.4 现行会计规范的协调性差 (5)

2.5 会计制度的严肃性受到损害 (6)

3造成我国会计改革存在不足的原因 (6)

3.1 《企业会计制度》实施范围过窄 (6)

3.2 现行的会计标准不够完善 (7)

3.3 会计人员的素质不满足其要求 (7)

3.4 会计标准的国际化是一个长期的过程 (7)

3.5 人才的培养与流失制约我国会计行业发展 (8)

4解决我国会计改革中不足的对策 (8)

4.1 实现会计职能的转换 (8)

4.2 强化会计制度执行的约束和监督机制 (9)

4.3 提高会计人员的素质 (9)

4.4 建立和完善会计法规体系 (10)

4.5 深化会计核算制度 (10)

参考文献 (11)

后记 (12)