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1、建立现代企业制度与会计改革（Establishmentofmodernenterprisesystemandaccountingreform）EstablishmentofmodernenterprisesystemandaccountingreformThetwomostbasicprinciplesthatmustbefollowedintheestablishmentofamodernenterprisesystemaretheprincipleofpropertyindependenceandtheprincipleoflimitedliabil
2、ity.Theotherprinciplesofenterpriselegalpersonstemfromthesetwobasicprinciples,anddeepentheaccountingreformandperfecttheaccountingtheory,Itisalsocloselyrelatedtothesetwocardinalprinciples.ThisarticleintendstoestablishthemodernenterprisesystemontheimpactoftheaccountingsystemAndthead
3、aptationofaccountingtotheneedsofmodernenterprisesystemreformshouldbediscussedDI.establishingamodernenterprisesystemandthequalityrequirementsofaccountinginformationUndertheplannedeconomysystem,thegovernmentdepartmentsaretheonlyusersofaccounting.Theaccountingletterprovidedbytheente
4、rpriseInterestismainlyforpoliticalplanning,rationalallocationofresourcesservices.AccountingtomonitornationalplansBehavioralpurpose.Theaccountinginformationisreportedtothehigherlevelfromthegrass-rootsenterprisestothegovernmentdepartments,andisinaverticalflowpattern.Atthesametime,t
5、hethreemajoraccountingsystemsundertheplannedeconomicsystem,theforeign-investedenterprisesaccountingsystem,sharesThecoexistenceofabusinessenterpriseaccountingsystem,industrialenterpriseaccountingsystem,theaccountinginChinaappearedasituationoftripartiteconfrontation.Situation,andth
6、ereisabiggapindealingwiththesamematters.Provisionforbaddebtprovision,estimatedinventoryLiquidationlosses,theuseofequitymethodofinvestment,andsoon.Inaddition,themainbodyofthemarketisthestate,notthemarketEnterprises,resultinginaccountinginformationinhorizontalenterprises,betweendif
7、ferentindustriesareclosed,sothatenterprisestoprovideThequalityofaccountinginformationisnotsignificant,andevendoesnothavesomequalitycharacteristics.Underthemarketeconomysystem,constructionTheestablishmentofamodernenterprisesystem,enterprisesenjoyenormousautonomyinproductionandoper
8、ation,theassetallocationofenterprises,pr
