摘要
我国社会主义市场经济体制建设迫切要求彻底转换企业的经营机制,建立和健全科学的现代企业法人治理结构,在理论上正确理顺企业财务管理和会计的关系,在实践中全面改革现有的与传统计划经济相适应的企业财会治理结构,是当务之急。现代企业中财务管理和会计的关系;财务管理部门和会计部门的分立;现代企业财会机构的设置。
The present paper argues that China′s socialism market economy system is in urgent need to thoroughly transform the managing system of enterprises,establish and perform the scientific and modern structure run by the enterprise lawman.
关键词
现代企业
财会机构
机构设置
财务管理
modern enterprise accounting
the relationship between the financial management and the accounting in an enterprise.
