一、企业会计工作面临的困境企业会计工作与改革前相比,有长足的进步,但是,我们还必须清醒地看到,我国企业会计工作的整体水平不是很高的,不容盲目乐观。企业会计工作的落后,在很大程度上钳制着社会主义有计划的商品经济的进一步发展。目前,困扰企业会计工作的内外部因素很多,主要有: 1.会计人员的整体素质偏低,从根本上制约着企业会计工作水平的提高。许多企业的会计人员的理论水平、思想政治觉悟、职业道德修养、业务工作能力偏低,还有一些会计人员不懂起码的记帐规则和操作技术,根本谈不上运用现代化管理方法和技术,难以 First, the plight of corporate accounting work Enterprise accounting work compared with the pre-reform, there have been considerable progress, but we must also soberly see that the overall level of China’s corporate accounting work is not very high, not blindly optimistic. The backwardness of the accounting work of enterprises has to a large extent constrained the further development of a socialist planned commodity economy. At present, there are many internal and external factors plaguing the enterprise accounting work, mainly including: 1. The overall quality of accountants is low, fundamentally restricting the improvement of enterprise accounting. Many enterprises accounting personnel theoretical level, ideological and political awareness, professional ethics, low ability to work, there are some accounting staff do not understand the minimum accounting rules and operating techniques, simply do not talk about the use of modern management methods and techniques, difficult