论现代企业会计制度的发展方向

现代企业制度对企业会计提出了更高更新的要求。为满足现代企业发展的要求,必须建立起现代企业会计制度。即建适应现代企业特点的财务会计管理体制、财务会计组织机构、会计管理体系。这是中国企业增强市场竞争力,走向国际市场的必然选择。

On the Developing Direction of Accounting System of Modern Enterprises

The modern enterprise system puts forward a higher and newer requirement to enterprise accounting.To meet the developing need of modern enterprise,we must establish accounting system of modern enterprise-to establish management system and organization of financial accounting and accounting management system,which is the necessary choice for Chinese enterprises to increase market competitiveness and to step into international market.