随着我国市场经济的不断完善,民营企业已逐渐步入快速发展时期。但相对来说民营企业的内部管理仍较落后,特别是财务会计方面,由于受各种因素影响,不少企业发展初期都没有建立规范的会计核算体系,一般都是由老板的亲信担任会计人员按照会计信息使用对象的要求随意设账核算,致使数字不清家底不明,会计核算无法为管理提供准确有效的数据。随着企业规模的不断扩大和投资组合的复杂化,这 As China’s market economy continues to improve, private enterprises have gradually entered a period of rapid development. However, the internal management of private enterprises is still relatively backward, especially in financial accounting, due to various factors, many companies did not establish a standardized initial accounting system, usually by the boss’s cronies as accountants Accordance with the requirements of the use of accounting information at random accounts set up, resulting in unclear figures unclear, accounting can not provide accurate and effective management of data. With the continuous expansion of the scale of the business and the complexity of the investment portfolio, this