随着我国经济体制改革的逐步深入，社会主义市场经济的建立和发展，特别是现代企业制度的建立和完善，对企业的财务管理工作要求越来越高。而企业财务管理工作作为企业管理工作的基础，它的管理好坏直接关系到企业成本核算工作的正确进行，以及企业资金的有效利用和经济效益的 With the gradual deepening of China's economic structural reform, the establishment and development of the socialist market economy, especially the establishment and improvement of the modern enterprise system, have increasingly required the financial management of enterprises. The enterprise financial management as a basis for business management, and its management is directly related to the correct conduct of business cost accounting, as well as the effective use of corporate funds and economic benefits