论市场经济体制下会计运行机制的重构  

Argumentation on the Re-structure of Accounting Operating Mechanism Under Market Economy System

作　　者：张秀荣[1] 

机构地区：[1]黑龙江省教育学院计财处,黑龙江哈尔滨150080

出　　处：《哈尔滨商业大学学报（社会科学版）》2003年第5期32-35,共4页Journal of Harbin University of Commerce:Social Science Edition

摘　　要：市场经济体制和市场经济运行机制的建立与完善是市场经济运行机制得以形成和建立的基础和前提,同时也对企业会计运行机制的完善提出了要求。作为市场经济体制及其运行机制组成部分之一的会计运行机制,为其提供会计信息及会计管理方面的支持。建立与社会主义市场经济体制相适应的会计运行机制,要求我们改革现行的会计体制,并实现现行会计运行机制的重构。The setting-up & perfecting of Market Economy System and Market Economy Operating Mechanism is a basis or prerquisite to the formation and establishment of Market Economy Operating Mechanism, and it also brings forward demands for perfecting enterprises Accounting Operating Mechanism. The Accounting Operating Mechanism, acting as a part of Market Economy System and its operating mechanism, provides Market Economy System and its operating mechanism with its operating mechanism, provides Market Economy System and its operating mechanism with accounting information, and it also provides other aspects such as accounting management with supplies. To set up an Accounting Operating Mechanism adaptable to the hereof socialism Market Economy System forces us to reform the standing Accounting Regime and also to realize the stadning Accounting Operating Mechanism restructure.

关 键 词：市场经济体制 市场经济运行机制 会计运行机制 会计信息 会计管理 会计体制 

分 类 号：F233[经济管理—会计学]