略论企业会计制度设计上海财经大学李朝阳经济越发展，会计越重要。一个企业的会计工作，必须遵循一定的原则、规定，采取一定的程序、方法。这些会计方法和程序的总称，就是企业的会计制度。它是进行具体会计工作的规程和依据。会计工作要发挥其对生产过程控制和总结的作... A Brief Discussion on the Design of Enterprise Accounting System Li Chaoyang, Shanghai University of Finance and Economics The more economic development, the more important the accounting. An enterprise’s accounting work must follow certain principles and regulations and adopt certain procedures and methods. These accounting methods and procedures in general, is the enterprise accounting system. It is the rules and basis for carrying out specific accounting work. Accounting work to play its production process control and summary of ...