For more than 20 years, China's accounting system reform is associated with marketization reform deepens, marketization and the truth is not only change the traditional accounting system, and also makes our accounting system will be progressively internationalization path. At the third plenary session of the 14 with the public ownership as the main form of the modern enterprise system is the foundation of market economy, the establishment of a modern enterprise system is the development of the market economy and socialized production requirement. We will establish a modern enterprise system, is in the socialist market economy condition, according to the modern enterprise inherent properties and requirements, in accordance with the international standard and practice, to create socialist market economic development, can operate independently, financial self-sufficiency, self development, self-discipline and legal entity and market competition. The characteristics of modern enterprise system is clear, well-defined right and property right separation, scientific management, according to the characteristics of modern enterprises, so, to our country enterprise management mode of the current accounting puts forward new requirements, only to set up with the international practice, and to reflect the characteristics of China's socialist market economy of accounting management mode.
Based on how to establish modern enterprise accounting system, discusses the problems of the accounting system based on content and function, the analysis of the existing problems, and puts forward corresponding solutions in order to make enterprises to establish comparatively perfect responsibility accounting system to strengthen enterprise competitive in the market to improve the economic benefit.