建立现代企业制度,是发展社会化大生产和市场经济的必然要求,是我国国有企业改革的方向。现代企业制度的基本特征是产权清晰、权责明确、政企分开、管理科学。作为企业管理重要组成部分的财务会计工作,它不仅是企业供、产、销、人、财、物各环节经济活动的综合反映,而且还具有监督经济活动,控制经济过程,提供经济信息及参与经济预测、决策的作用。这就决定了财会工作与建立现代企业制度有着紧密的联系,财会工作的好坏在企业转机建制中是举足轻重的。一、认真进行清产核资,为建立现代 The establishment of a modern enterprise system is an inevitable requirement for the development of socialized large-scale production and market economy, and is the direction of China’s state-owned enterprise reform. The basic characteristics of the modern enterprise system are clear property rights, clear rights and responsibilities, separation of government and enterprises, and management science. As an important part of corporate management, financial accounting is not only a comprehensive reflection of the economic activities of supply, production, sales, human, financial and material aspects of the enterprise, but also supervises economic activities, controls economic processes, provides economic information and participation. The role of economic forecasting and decision-making. This determines that the accounting work has a close relationship with the establishment of a modern enterprise system. The quality of accounting work is very important in the transformation of enterprises. First, earnestly investing in nuclear assets to establish modern