论现代企业制度与会计改革

从重视现代管理会计、拓展财务会计、完善企业内部审计制度、财务与会计一分为二等4方面论述了企业内部会计改革。从加快会计工作的法制建设、建立以注册会计师为主体的社会监督与咨询服务体系论述了企业外部的会计改革。

Discussion on the Modern Enterprise System and Accounting Reform

This paper discusses on the internal accounting reform of enterprise from aspects of paying attention to the modern management accounting, broadening the financial accounting, perfecting the internal auditing system of enterprise, and separating the finance and financial affairs and accounting affairs, etc., and discusses the external accounting reform of enterprise from aspects of speeding up the legislation construction of the accounting work, and establishing the social supervising and consulting service system with the main body of the registered accountants.