现代企业会计制度与会计管理模式

理工大学远程教育学院

毕业设计（论文）开题报告

论文题目：现代企业会计制度与会计管理模式教学站：农七师电大

专业：会计学（本科）

学生：_________ __雪萍________ ___ _

指导教师：许杰

摘要

现代企业会计制度是企业财务管理建设中的重要项目，也是建立现代企业的重要条件和保障。在新时代的引领下，现代企业必须重视会计制度和会计管理模式，只有这样企业的发展才能达到基本型的保证。本文研究现代企业会计制度和会计管理模式，作为理论研究的同时，也联系实际发挥理论联系时间的效果，采取分类法和综合法，最终对比出现代企业适合的会计管理模式。我国的国情与西方国家有很大差别，西方管理会计模式很难在中国企业直接普遍应用。所以要推广管理会计，应该建立有中国特色的管理会计体系。我国的管理会计应定位在建立社会主义市场经济条件下，密切结合中国企业实际情况，促进现代企业制度的发展。管理会计能否在实践中得到有效的推广和使用，在很大程度上取决于如何及时地将实践中获得的成功经验进行归纳、总结、推广，形成示效应。及时总结我国企业实施管理会计的成功经验，形成具有中国特色的理论与实践相结合的研究成果，并从中找出管理会计发展的客观规律，以适应企业经营机制转变的需要，保证企业生产经营的高效运行促进企业自身适应能力的提高，最终有利于管理会计的进一步发展应用。

【关键词】现代企业会计制度管理模式

Abstract

Modern enterprise accounting system construction of enterprise financial management is the important projects but also establish modern enterprise of the important conditions and the safeguard. In the new age, led by the modern enterprises must pay attention to accounting system and accounting management mode, the only way to enterprise's development to achieve the basic guarantee. This paper studies the modern enterprise accounting system and accounting management mode as a theory research, but also contact actual play theories contact time effect, adopt classification and synthesis, the final contrast the modern enterprise management mode for accounting. The situation of our country and western countries have very big difference, the western management accounting pattern is difficult to directly commonly used in Chinese enterprise. So to promotion management accounting, should build has the Chinese characteristic management accounting system. Our management accounting should locate in establishing a socialist market economy condition, combined with Chinese enterprises actual situation, promote the development of modern enterprise system. Management accounting in practice can get effective promotion and use, to a great extent, depends on how to timely will practice success experience summarized, summarize and extended to form demonstration effect. Summarize the Chinese enterprises to carry out the management accounting of successful experience, formed with Chinese characteristics of the combination of practice and theory research, and find out the management accounting development objective law, in order to adapt

to changing needs of enterprise operation mechanism, ensure the production and operation of enterprises to promote enterprise itself the efficient operation ability to adapt to the improvement of the management accounting, ultimately be further development and application.

[key words] modern enterprise accounting system management mode