我国企业会计制度改革路径探悉201409

我国企业会计制度改革路径探悉

    ［摘要］：近年来，随着我国经济体制的改革，相关会计准则逐步与国际通行做接轨。但仍然存在与现代企业制度不相适应的地方。本文从我国会计制度改革的特点出发，结合我国企业转制过程中的实际情况，探悉和分析了我国会计制度在改革中存在的问题，提出了会计制度改革新的要点，对于进一步深化我国会计改革，完善与市场经济体制相适应的会计制度体系，有着重要的现实意义。

    ［关键词］：会计制度 改革 探悉

Abstract: In recent years, along with our country economic system reform, the relevant accounting standards gradually with internationally accepted standards. But there are still were not adapted to modern enterprise system. In this paper, starting from the characteristics of accounting system reform in China, in combination with the practical situation of our country enterprise in the process of transformation, the thesis analyses and analyzes the problems existing in the accounting system in the reform, puts forward the key points of the new accounting system reform, for further deepening the reform of accounting in our country, improve the system of adapted to market economy system of accounting system, has important practical significance.

Key word: accounting system, reform, and find out

引言：随着我国社会主义市场经济的快速发展，企业单位为了跟上国家经济体制改革的步伐，同样也需要进行改革和创新，才能加快企业发展，提高经济效益，才能适应当前市场经济体制改革的时代要求。而在众多的企业体制改革当中，会计制度的改革显得尤为重要，因为在企业当中，会计部门的工作是非常重要的，它是企业发展的有力保障。因此，现代企业制度与会计制度是密不可分的，因此有必要对企业会计制度改革路径进行探悉。