会计主体:企业与会计运行机制的共生性——兼论我国会计运行机制的弊端  

Accounting Entity:the Coexistence of Enterprises and Accounting Operating Mechanisms

作　　者：兰艳泽[1] 

机构地区：[1]广东商学院会计系,广东广州510320

出　　处：《财经理论与实践》2002年第4期71-74,共4页The Theory and Practice of Finance and Economics

摘　　要：不同体制下的企业体制决定了其会计运行机制 ,由于改革过程中国有企业在用物权、用人权、用财权方面未能充分独立自主 ,使其会计运行机制表现出目标多元化、会计管理体制名不符实 ,资金管理制度行政化等问题。Accounting operating mechanisms are decided by enterprises running under the different economic systems. In the course of reform, the State-owned Enterprises have not fully obtained their management autonomy in property, human resources and funds, which gives rise to many problems in accounting operating mechanisms such as diverse accounting objectives, nominal accounting management systems and administrative fund management systems.

关 键 词：共生性 会计主体 会计运行机制 企业 中国 会计管理体制 资金管理制度 

分 类 号：F233.2[经济管理—会计学]