核算是企业会计的基本职能之一,市场竞争的日益激烈以及新会计准则的实施对会计核算提出了更高的要求。企业会计管理的原则是效益优先,因此必须做好各项支出预算,严控各项开支,提高支出核算水平,促进企业集约化和可持续发展。对此必须明确企业会计核算的涵义及作用,直面当前企业会计核算的常态问题,以进一步规范企业会计核算。 Accounting is one of the basic functions of enterprise accounting. The increasingly fierce market competition and the implementation of the new accounting standards have set higher requirements on accounting. The principle of enterprise accounting management is to give priority to efficiency, so we must make every expenditure budget, strictly control various expenses, raise the level of expenditure accounting, and promote the enterprise’s intensive and sustainable development. In this regard, we must clarify the meaning and role of corporate accounting, the face of the current business accounting of the normal problems in order to further standardize corporate accounting.