本文研究我国现代企业制度建设历史进程，概述了一般认识，分析了认识的局限性，并作出了再认识。
The paper studies the historical process of Chinese modern enterprise institution, summarizes the general understanding, analyse the limitation of understanding, and make further understanding.
现代企业不仅应该注重有形的企业制度建设，而且应当注意法律理念的塑造与培养。
Modern enterprises shall not only emphasize on the establishment of those visible systems, but also on the shaping and cultivating of legal ideas.
从长远来看，建立战略管理目标为导向的会计制度安排也是我国现代企业制度建设的重要组成部分。
In the long run, establishment of a new accounting standard also is an important task for modern enterprises in China.
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