摘要
随着市场经济的发展,企业为了能够在激烈的市场竞争中求得生存与发展,必须加强企业的管理,完善现代企业制度。从会计的角度来看,现代企业制度需要建立责任会计,责任会计的建立与完善有利于企业的管理,使企业在市场经济中不断发展壮大。
With the development of market economy, enterprises in order to be able to in the fierce competition in the market seek survival and development, we must strengthen the management of enterprises, improve the modern enterprise system. From an accounting point of view, the modern enterprise sys- tem requires the establishment of the responsibility accounting, the responsibility accounting is conducive to the establishment and improvement of enterprise management, so that enterprises in the market economy continue to grow and develop.
出处
《安顺学院学报》
2012年第4期112-113,共2页
Journal of Anshun University
关键词
企业管理
现代企业制度
责任会计
enterprise management
system of modern enterprise
responsibility accounting
