企业管理制度具有保证财产物资的安全,保证会计信息和其他信息的真实可靠,有利于实现组织的方针和目标,提高业务处理的工作效率,有利于实现对企业的宏观控制的作用。随着市场经济的变化、产品结构的更新、消费观念的转变、人员结构的调整、企业规模的发展、市场竞争的加剧等等,一些企业的管理体制也随之进行了相应的改革,但也有相当一部分企业没有或滞后,例如所有权与经营权的 The enterprise management system has the functions of guaranteeing the safety of property and materials, ensuring the authenticity of accounting information and other information, facilitating the realization of organizational policies and objectives, improving the efficiency of business operations, and facilitating the macro control of enterprises. With the changes of the market economy, the updating of the product structure, the change of the concept of consumption, the adjustment of the personnel structure, the development of the enterprise scale and the intensification of the market competition, the management systems of some enterprises have been correspondingly reformed accordingly. However, A considerable number of enterprises have no or lag, such as ownership and management rights