Question

麻烦帮我用英文翻译一下摘要

20年多来,我国会计制度改革是伴随市场化改革而逐步深入的,市场化的事实不仅改变了我国传统的会计制度,也使得我国会计核算体制将逐步走上国际化的道路。在党的十四届三中全会提出以公有制为主体的现代企业制度是市场经济的基础，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。我们所要建立的现代企业制度，就是在社会主义市场经济条件下，根据现代企业固有的性质和要求，按照世界通行的国际惯例和标准，来塑造适应社会主义市场经济发展要求的，能自主经营、自负盈亏、自我发展、自我约束的法人实体和市场竞争的主体。现代企业制度的特征是产权明晰、权责明确、政企分开、管理科学，所以根据现代企业的特点，对我国企业现行的会计管理模式提出了新的要求，不仅要建立起既与国际惯例接轨，又要体现中国社会主义市场经济特色的会计管理模式。
本文针对企业如何建立现代化会计制度问题给予了探讨，通过对会计制度的内容、作用、存在的问题的分析，提出相应的解决建议，以使企业建立比较完善的责任会计制度以增强企业市场竞争力提高经济效益。

关键词 企业会计制度；现代化；合理性

语法要准确啊！！！

Answer 1

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.