| 论现代企业制度下的会计改革 |
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| 引用本文： | 杨寿康,姚正海.论现代企业制度下的会计改革[J].财会通讯,2006(2). |
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| 作者姓名： | 杨寿康 姚正海 |
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| 作者单位： | 重庆工程职业技术学院 重庆400037(杨寿康)，中国矿业大学管理学院 江苏徐州221008(姚正海) |
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| 摘 要： | 本文认为,现代企业制度的建立使企业内外部经济环境发生巨大变化,对会计工作提出新的要求。会计改革作为建立现代企业制度的一个重要环节,必须从会计管理制度、会计信息含量与质量、会计基础工作规范以及会计法规体系等方面不断完善与创新。
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| 关 键 词： | 现代企业制度 会计 创新 |
On Accounting Reforms in Modern Enterprise System |
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| Yang Shoukang Yao Zhenghai.On Accounting Reforms in Modern Enterprise System[J].Communication of Finance and Accounting,2006(2). |
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| Authors: | Yang Shoukang Yao Zhenghai |
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| Abstract: | The establishment of modern enterprise system has caused great changes in both internal and external environments of the enterprise, and brought new requirements to accounting activities. As an important portion of the establishment of modern enterprise system, accounting reforms must be perfected and innovated in the system of accounting management, the quantity and quality of accounting information, the rules of accounting foundamental activities, the system of accounting laws and rules, and as well as in other aspects. |
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| Keywords: | Modern enterprise system Accounting Innovation |
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