摘要
当前,我国会计制度改革过程中存在的问题主要是行业会计制度的具体行为规范不适应企业改革的要求,现行会计制度缺乏完整性和系统性,会计制度与国际接轨的进程缓慢。完善与改进企业会计管理体制需要创新改革思路与方法。国家应积极营造有利于会计管理的社会环境氛围,建立和完善企业的内部控制体系,建立网络化的会计信息系统;企业应积极地寻找会计管理工作中的缺点,以创新的观念、科学的方法,积极地应对会计管理制度改革。
The process of China＇s accounting system reform now has some problems. The code of conduct does not suit to the requirements of enterprise reform; the existing accounting system lacks of integrity and systematicness; the integration process is slow between domestic and abroad accounting system. Reform ideas and methods need to be innovated to improve the enterprise accounting management system. The government should proactively create a favorable social environment for accounting control, establish and improve an enterprise inter- nat control system and set up a networked accounting information system; enterprises should actively look for their shortcomings in ac- counting management and positively respond to the accounting management system reform by creating ideas and scientific methods.
出处
《商业经济》
2013年第14期37-38,50,共3页
Business & Economy
关键词
企业会计
管理体制
改革
不足
思路与方法
enterprise accounting, management system, reform, shortage, ideas and methods
