Along with the deepening and progress of socialist market economy system reform, it objectively makes new request to the enterprise internal accounting system level, to ensure that the modern enterprise accounting is in order and to help enterprise operators to make correct and effective management decision. Perfecting accounting system is beneficial to standardize the accounting work order and strengthen accounting work.%随着我国社会主义市场经济体制改革的不断深入与进步,客观上对企业内部会计制度水平也相应提出了新的要求,要确保现代企业会计秩序井然,帮助企业经营者做出正确有效的管理决策.完善会计制度,有利于规范会计工作秩序,也是加强会计工作的重要手段之一,具有十分重要的意义.
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