随着我国经济发展逐渐进入新常态,对企业会计核算提出了更加重要的要求。在新常态下,企业的发展战略必须要进行相应的转变,而会计核算是企业制定和实施各项发展战略的重要基础,对企业在新常态下的发展具有十分关键的影响作用。本文主要对新常态下我国企业会计核算存在的问题进行分析和研究,并在此基础上提出相应的对策建议,以通过完善的会计核算促进企业在新常态下的发展。 With China’s economic development gradually entering a new normal, more important requirements for corporate accounting have been put forward. Under the new normal, the enterprise’s development strategy must be changed accordingly. However, accounting is an important basis for the formulation and implementation of various development strategies and has a crucial impact on the development of enterprises under the new normal. This paper mainly analyzes and researches the existing problems of our country’s enterprise accounting under the new normal condition, and on this basis puts forward corresponding countermeasures and suggestions to promote the development of enterprises under the new normal through perfect accounting.