会计对于一个企业正常运转有不可或缺的重要性,同时,会计专业能力以及水平的高低直接会影响企业的发展方向和模式。除此之外,会计的盈余管理与独立审计质量息息相关,相互影响,相互体现,因而,本文通过对这一方面的工作内容进行详细的介绍分析,更好的推动公司相关工作的开展和决策的制定,满足企业健康发展的需要。 Accounting for the normal operation of a business has an indispensable importance, at the same time, accounting expertise and the level of the level will directly affect the development of enterprises and patterns. In addition, the earnings management of accounting is closely related to the quality of independent auditing, which influences each other and manifests each other. Therefore, by detailed introduction and analysis of the work content in this aspect, this paper better promotes the development of related work and decision-making Formulate to meet the needs of the healthy development of enterprises.