随着会计法律制度的不断完善和发展,众多企业也开始重视对企业会计核算工作的关注,但在长期以来,企业中财务部门的会计核算工作并没有引起企业领导的重视,同时会计核算业务人员也缺乏企业应该具备的会计能力素质,对企业整体经营活动的影响产生一定的阻碍,尤其是在当前市场经济发展如此迅猛的趋势下,更需要企业建立规范的会计核算体系应对市场的变化和发展。 With the constant perfection and development of the legal system of accounting, many enterprises have begun to pay more attention to the accounting of enterprises. However, for a long time, the accounting work in the financial department of enterprises has not drawn the attention of the enterprise leaders. At the same time, the accounting staff But also lacks the quality of accounting ability that enterprises should have, which hinders the overall business operations. Especially under the current trend of rapid development of market economy, enterprises need to establish a standardized accounting system to cope with the market changes and development .