建立现代企业制度与会计改革（Establishment of modern enterprise system and accounting reform）.doc

建立现代企业制度与会计改革（Establishment of modern enterprise system and accounting reform） Establishment of modern enterprise system and accounting reform The two most basic principles that must be followed in the establishment of a modern enterprise system are the principle of property independence and the principle of limited liability. The other principles of enterprise legal person stem from these two basic principles, and deepen the accounting reform and perfect the accounting theory, It is also closely related to these two cardinal principles. This article intends to establish the modern enterprise system on the impact of the accounting system And the adaptation of accounting to the needs of modern enterprise system reform should be discussed D I. establishing a modern enterprise system and the quality requirements of accounting information Under the planned economy system, the government departments are the only users of accounting. The accounting letter provided by the enterprise Interest is mainly for political planning, rational allocation of resources services. Accounting to monitor national plans Behavioral purpose. The accounting information is reported to the higher level from the grass-roots enterprises to the government departments, and is in a vertical flow pattern. At the same time, the three major accounting systems under the planned economic system, the foreign-invested enterprises accounting system, shares The coexistence of a business enterprise accounting system, industrial enterprise accounting system, the accounting in China appeared a situation of tripartite confrontation. Situation, and there is a big gap in dealing with the same matters. Provision for bad debt provision, estimated inventory Liquidation losses, the use of equity method of investment, and so on. In addition, the main body of the market is the state, not the market Enterprises, resulting in accounting information in horizontal enterprises, between different industries are closed, so tha